Giridhar Gopal Dalmia Vs.Union of India v. Ors7

156 Taxmann.com 478Reported decision2024#4618 most cited

What is Giridhar Gopal Dalmia Vs.Union of India v. Ors7 authority for?

High Courts have allowed writ petitions in favour of assessees concerning issues of jurisdiction.

25

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

Giridhar Gopal Dalmia · Union of India · jurisdiction · writ petition · assessee · High Court decisions · section 147 · section 148 · section 151A

Sections most often in play

Section 147Section 148Section 151ASection 144BSection 148ASection 148A(d)Section 144Section 148A(b)

Issues it is cited on

section 144(b)section 115whsection 115wfsection 124(3)(a)section 115wdsection 115wesection 124(3)section 151afaceless assessment schemesection 124section 120section 148a(d)

Judgments citing Giridhar Gopal Dalmia Vs.Union of India v. Ors7

Arkay Energy (Rameswarm) Private Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

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

ITA 1562/HYD/2025[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.1562/Hyd/2025 (निर्धारण वर्ष/Assessment Year:2017-18) M/S. Arkay Energy (Rameswarm) Pvt. Ltd., Hyderabad. Vs. Dy. Commissioner Of Income Tax, Circle 1(1), Hyderabad. Pan: Aafca0044C (Appellant) (Respondent) निर्धारिती द्वारा / Assessee By: Shri P. Murali Mohan Rao, C.A. राजस्व द्वारा / Revenue By: Shri Ranjan Agrawala, Sr-Dr सुनवाई की तारीख /Date Of Hearing: 20/11/2025 घोषणा की तारीख / Pronouncement: 26/11/2025 आदेश/Order Per Vijay Pal Rao: This Appeal By The Assessee Is Directed Against The Order Dated 23.07.2025 Of National Faceless Appeal Centre (Nfac), Delhi For The

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri Ranjan Agrawala, SR-DR
Section 143(3)Section 147Section 148Section 148ASection 151ASection 250

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad श्री विजय पाल राव, उपाध्यक्ष एवं श्री मधुसूदन सावडिया, लेखा सदस्य के समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No.1562/Hyd/2025 (निर्धारण वर्ष/Assessment Year:2017-18) M/s. Arkay Energy (Rameswarm) Pvt. Ltd., Hyderabad. Vs. Dy. Commissioner of Income Tax, Circle 1(1), Hyderabad. PAN: AAFCA0044C (Appellant) (Respondent) निर्धारिती द्वारा / Assessee by: Shri P. Murali Mohan Rao, C.A. राजस्व द्वारा / Revenue by: Shri Ranjan Agrawala, SR-DR सुनवाई की…

Income Tax Officer, Ward-1, Mahabubnagar vs. Meghana Enterprises, Mahabubnagar

In the result, appeal of the Assessee is allowed

ITA 481/HYD/2025[2018-19]Status: HeardITAT Hyderabad12 Nov 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.481/Hyd/2025 (िनधा"रण वष"/Assessment Year 2018-2019) The Income Tax Officer, Meghana Enterprises, Ward-1, Mahabubnagar Vs. Mahabubnagar. Pin – 509 102 Pan Abefm1414B Pin - 509001. (Appellant) (Respondent) राज" व "ारा /Revenue By: Sri Rakesh Chintagumpula, Sr. Ar िनधा"रती "ारा /Assessee By: Sri Kr Pruthvish, Advocate

For Appellant: Sri KR Pruthvish, AdvocateFor Respondent: Sri Rakesh Chintagumpula, Sr. AR
Section 130Section 144Section 148Section 148ASection 151ASection 194C

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ 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.481/Hyd/2025 (िनधा"रण वष"/Assessment Year 2018-2019) The Income Tax Officer, Meghana Enterprises, Ward-1, MAHABUBNAGAR vs. MAHABUBNAGAR. PIN – 509 102 PAN ABEFM1414B PIN - 509001. (Appellant) (Respondent) राज" व "ारा /Revenue by: Sri Rakesh Chintagumpula, Sr. AR िनधा"रती "ारा /Assessee by: Sri KR Pruthvish, Advocate सुनवाई की तारीख/Date of…

Vijay Kumar Kamdar, Hyderabad vs. ITO., Ward-1, Adilabad

In the result, appeal of the Assessee allowed

ITA 618/HYD/2025[2016-17]Status: DisposedITAT Hyderabad08 Oct 2025AY 2016-17

Bench: : Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.618/Hyd./2025 िनधा"रण वष"/Assessment Year 2016-2017 Vijay Kumar Kamdar, The Income Tax Adilabad - 504 001. Vs. Officer, Ward-1, Telangana. Adilabad - 504 001. Pan Ajmpk2305D Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Ca A Srinivas राज" व "ारा/Revenue By:: Sri Sankar Pandi P, Sr. Ar

For Appellant: CA A SrinivasFor Respondent: : Sri Sankar Pandi P, Sr. AR
Section 148Section 148A

…1 ITA.No.618/Hyd./2025 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “SM-B” BENCH, HYDERABAD BEFORE : SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.618/Hyd./2025 िनधा"रण वष"/Assessment Year 2016-2017 Vijay Kumar Kamdar, The Income Tax ADILABAD - 504 001. vs. Officer, Ward-1, Telangana. ADILABAD - 504 001. PAN AJMPK2305D Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee by: CA A Srinivas राज" व "ारा/Revenue by:: Sri Sankar Pandi P, Sr. AR सुनवाई की तारीख/Date of hearing: 09.09.2025 घोषणा की तारीख/Pronouncement: 08.…

Pitti Holdings Private Limited, Hyderabad vs. ACIT., Central Circle-1(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 450/HYD/2025[2018-19]Status: DisposedITAT Hyderabad08 Oct 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.450/Hyd/2025 (िनधा"रण वष"/Assessment Year:2018-19) M/S. Pitti Holdings Pvt. Asst. Commissioner Of Vs. Ltd., Hyderabad. Income Tax, Central Circle Pan: Aagcp3824Q 1(1), Hyderabad. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri A. Srinivas, C.A. राज" व "ारा/Revenue By: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 09/09/2025 घोषणा की तारीख/Pronouncement: 08/10/2025

For Appellant: Shri A. Srinivas, C.AFor Respondent: Dr. Sachin Kumar, DR
Section 148Section 148A

…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.450/Hyd/2025 (िनधा"रण वष"/Assessment Year:2018-19) M/s. Pitti Holdings Pvt. Asst. Commissioner of Vs. Ltd., Hyderabad. Income Tax, Central Circle PAN: AAGCP3824Q 1(1), Hyderabad. (Appellant) (Respondent) िनधा"रती "ारा/Assessee by: Shri A. Srinivas, C.A. राज" व "ारा/Revenue by: Dr. Sachin Kumar, DR सुनवाई की तारीख/Date of hearing: 09/09/2025…

Kotha Kanthaiah, Karimnagar vs. ITO., Ward-2, Karimnagar

In the result, appeal of the assessee is allowed

ITA 1259/HYD/2024[2016-17]Status: DisposedITAT Hyderabad04 Sept 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1259/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2016-17) Kotha Kanthaiah Vs. Income Tax Officer Karimnagar Ward-2 Pan : Aqbpk7356C Karimnagar

For Appellant: Shri Lakshmi KanthFor Respondent: Dr.Sachin Kumar, DR
Section 144BSection 148Section 148ASection 151A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice President and Shri Manjunatha G., Accountant Member आ.अपी.सं /ITA No.1259/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2016-17) Kotha Kanthaiah Vs. Income Tax Officer Karimnagar Ward-2 PAN : AQBPK7356C Karimnagar (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Lakshmi Kanth, Advocate, AR रधजस् व द्वधरध/Revenue by: Dr.Sachin Kumar, DR सुिवधई की तधरीख/Date of Hearing: 02/09/2025 घोर्णध की तधरीख/ 04/09/2025 Date of Pronouncement: आदेश / ORDER PER VIJAY PAL RAO, VICE PRE…