Giriraj Commercial (P.) Ltd. v. Union of India

169 Taxmann.com 168High Court#8806 most cited

What is Giriraj Commercial (P.) Ltd. v. Union of India authority for?

The Calcutta High Court's decision in Giriraj Commercial (P.) Ltd. v. Union of India is cited in arguments regarding the retrospective applicability of amendments, specifically concerning the validation of sanctions for reassessment proceedings. However, the subsequent judgments indicate this argument was not countenanced, as the amendment in question had a prospective effective date.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2026 to 2026.

Also referred to as

Giriraj Commercial (P.) Ltd. v. Union of India · 169 Taxmann.com 168 · Section 148A · Section 148 · Section 149 · Section 151 · retrospective applicability · amendment to Finance Act 2023 · sanctioning authority · PCIT

Sections most often in play

Section 147Section 148Section 149Section 151Section 148ASection 69ASection 250Section 148A(b)

Issues it is cited on

section 151(i)sanctioning authoritysection 151(ii)section 151(1)section 149(1)specified authoritysection 148a(b)section 148a(d)section 149section 148achief commissionersection 151

Judgments citing Giriraj Commercial (P.) Ltd. v. Union of India

Govindan Gnanavel, Nagapattinam vs. ITO, Ward-1(1), Trichy

In the result, the appeal of the assessee is allowed

ITA 3202/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Mar 2026AY 2018-19

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3202/Chny/2025 िनधा"रण वष" /Assessment Year: 2018-19

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. Aswathy, JCIT
Section 147Section 148Section 148ASection 151Section 250Section 69A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी जॉज" जॉज" के, उपा"", एवं सु"ी पदमावती यस, लेखा सद$ के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3202/Chny/2025 िनधा"रण वष" /Assessment Year: 2018-19 Govindan Gnanavel, The Income Tax Officer, No.41A, Ariya Pathira Pillai Street, Vs. Ward-1(1), Nagapattinam – 611 001. Trichy. PAN: AXNPG 2475M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ( की ओर से/ Appellant by : Mr. N. Arjun Raj, Advocate *+थ( की ओर से /Respondent by : Ms. Aswathy, JCIT सुनवाई की ता…

S 1284 Thathaiyangarpatty Paccs Ltd., Namakkal vs. ITO, Ward-2, Namakkal

ITA 3172/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Mar 2026AY 2018-19

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.3171 & 3172/Chny/2025 िनधा"रण वष" /Assessment Years: 2017-18 & 2018-19 S 1284 Thathaiyangarpatty Primary The Income Tax Officer, Agricultural Co-Operative Credit Vs. Ward-2, Society Ltd., Namakkal. Karaikuruchipudur P.O., Namakkal – 637 018. Pan: Aagas 9153H

For Appellant: Mr. A. Tamilamudan, C.A ,-For Respondent: Ms. Aswathy, JCIT
Section 139(1)Section 147Section 148Section 148ASection 151Section 250Section 69ASection 80P

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी जॉज" जॉज" के, उपा"", एवं सु"ी पदमावती यस, लेखा सद& के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3171 & 3172/Chny/2025 िनधा"रण वष" /Assessment Years: 2017-18 & 2018-19 S 1284 Thathaiyangarpatty Primary The Income Tax Officer, Agricultural Co-operative Credit Vs. Ward-2, Society Ltd., Namakkal. Karaikuruchipudur P.O., Namakkal – 637 018. PAN: AAGAS 9153H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ* की ओर से/ Appellant by : Mr. A. Tamilamudan, C.A ,-…

S 1284, Thathaiyangarpatty Paccs Ltd., Namakkal vs. ITO, Ward-2, Namakkal

ITA 3171/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Mar 2026AY 2017-18

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.3171 & 3172/Chny/2025 िनधा"रण वष" /Assessment Years: 2017-18 & 2018-19 S 1284 Thathaiyangarpatty Primary The Income Tax Officer, Agricultural Co-Operative Credit Vs. Ward-2, Society Ltd., Namakkal. Karaikuruchipudur P.O., Namakkal – 637 018. Pan: Aagas 9153H

For Appellant: Mr. A. Tamilamudan, C.A ,-For Respondent: Ms. Aswathy, JCIT
Section 139(1)Section 147Section 148Section 148ASection 151Section 250Section 69ASection 80P

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी जॉज" जॉज" के, उपा"", एवं सु"ी पदमावती यस, लेखा सद& के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3171 & 3172/Chny/2025 िनधा"रण वष" /Assessment Years: 2017-18 & 2018-19 S 1284 Thathaiyangarpatty Primary The Income Tax Officer, Agricultural Co-operative Credit Vs. Ward-2, Society Ltd., Namakkal. Karaikuruchipudur P.O., Namakkal – 637 018. PAN: AAGAS 9153H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ* की ओर से/ Appellant by : Mr. A. Tamilamudan, C.A ,-…

Stp Enterprises, Tirunelveli vs. DCIT, Circle-1, Tirunelveli

The appeal of the assessee is allowed

ITA 3729/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Feb 2026AY 2018-19

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3729/Chny/2025 िनधा$रण वष$ /Assessment Year: 2018-19

For Appellant: Mr. T. Vasudevan, AdvocateFor Respondent: Dr. M.D. Vijay Kumar, JCIT
Section 147Section 148Section 148ASection 151Section 250Section 69A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3729/Chny/2025 िनधा$रण वष$ /Assessment Year: 2018-19 STP Enterprises, The Dy. Commissioner of Income No.4/238, Beach Colony, Vs. Tax, Uvari, Tirunelveli – 627 651. Circle-1, PAN: ADEFS 8226R Tirunelveli. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr. T. Vasudevan, Advocate ()थ" की ओर से /Respondent by : Dr. M.D. Vijay Kumar,…

Sudarsanam Bhaskaran, Chennai vs. ITO, Ncw-10(3), Chennai

The appeal of the assessee is allowed

ITA 3657/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Feb 2026AY 2018-19

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3657/Chny/2025 िनधा$रण वष$ /Assessment Year: 2018-19

For Appellant: Mr. S. Girish Kumar, AdvocateFor Respondent: Dr. M.D. Vijay Kumar, JCIT
Section 147Section 148Section 148ASection 151Section 250

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3657/Chny/2025 िनधा$रण वष$ /Assessment Year: 2018-19 Sudarsanam Bhaskaran, The Income Tax Officer, 3, Guruvappa Maistry Street, Vs. Non Corporate Circle-10(3), Ayanavaram, Chennai-600023 Chennai PAN: ADQPB 8110R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr. S. Girish Kumar, Advocate ()थ" की ओर से /Respondent by : Dr. M.D. Vi…

Annai Amali Meenbedi Tholilar Moonata Sangam, Tiruchendur vs. Income Tax Officer, Ward 1, Tuticorin

ITA 2957/CHNY/2025[2018-19]Status: DisposedITAT Chennai17 Feb 2026AY 2018-19

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No. 2956 & 2957/Chny/2025 िनधा"रण वष" /Assessment Year: 2015-16 & 2018-19

For Appellant: Mr. R Venkata Raman, CAFor Respondent: Ms. R Anitha, Addl, CIT
Section 147Section 148Section 148ASection 151Section 250Section 68Section 69A

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2956 & 2957/Chny/2025 िनधा"रण वष" /Assessment Year: 2015-16 & 2018-19 Annai Amali Meenbedi Tholilar ITO Ward -1 Moonata Sangam, Vs. No 6R, AVM Complex, North Cotton Door No 22/11B, North Street, Road, Tuticorin-628001 Amalinagar, Tiruchendur, Tiruchendur-628215 [PAN AADAA 0076 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr.…

Annai Amali Meenbedi Tholilar Moonata Sangam, Tiruchendur vs. Income Tax Officer, Ward 1, Tuticorin

ITA 2956/CHNY/2025[2015-16]Status: DisposedITAT Chennai17 Feb 2026AY 2015-16

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No. 2956 & 2957/Chny/2025 िनधा"रण वष" /Assessment Year: 2015-16 & 2018-19

For Appellant: Mr. R Venkata Raman, CAFor Respondent: Ms. R Anitha, Addl, CIT
Section 147Section 148Section 148ASection 151Section 250Section 68Section 69A

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2956 & 2957/Chny/2025 िनधा"रण वष" /Assessment Year: 2015-16 & 2018-19 Annai Amali Meenbedi Tholilar ITO Ward -1 Moonata Sangam, Vs. No 6R, AVM Complex, North Cotton Door No 22/11B, North Street, Road, Tuticorin-628001 Amalinagar, Tiruchendur, Tiruchendur-628215 [PAN AADAA 0076 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr.…

Veerappagowder Manoharan Rep. by L/Heir, Erode vs. ITO, Ward-2(1), Erode

In the result, the appeal of the assessee is allowed and the Stay application is dismissed as infructuous

ITA 3627/CHNY/2025[2018-19]Status: DisposedITAT Chennai03 Feb 2026AY 2018-19

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3627/Chny/2025 & Sa No.140/Chny/2025 (Arising In Ita No.3627/Chny/2025) िनधा"रण वष" /Assessment Year: 2018-19 Veerappagowder Manoharan, The Income Tax Officer, 1/48, 2Nd Street Rajan Nagar, Vs. Ward-2(1), Rajan Nagar B.O., Erode. Erode – 638 451. Pan: Brspm 5358P

For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 147Section 148Section 148ASection 151Section 250Section 69A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी जॉज" जॉज" के, उपा"", एवं सु"ी पदमावती यस, लेखा सद% के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3627/Chny/2025 & SA No.140/Chny/2025 (Arising in ITA No.3627/Chny/2025) िनधा"रण वष" /Assessment Year: 2018-19 Veerappagowder Manoharan, The Income Tax Officer, 1/48, 2nd Street Rajan Nagar, Vs. Ward-2(1), Rajan Nagar B.O., Erode. Erode – 638 451. PAN: BRSPM 5358P (अपीलाथ"/Appellant/Cross Objector) (""यथ"/Respondent) अपीलाथ) की ओर से/ Appellant by Mr. S. S…

Parthasarathi Prabakaran, Vellore vs. ITO, Ward-3, Vellore

Appeal of the assessee is allowed

ITA 3111/CHNY/2025[2018-19]Status: DisposedITAT Chennai30 Jan 2026AY 2018-19

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3111/Chny/2025 िनधा"रण वष" /Assessment Year: 2018-19

For Respondent: Ms. R.Kavitha, Addl. CIT
Section 147Section 148Section 148ASection 151Section 250

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी जॉज" जॉज" के, उपा"", एवं सु"ी पदमावती यस, लेखा सद$ के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3111/Chny/2025 िनधा"रण वष" /Assessment Year: 2018-19 Parthasarathi Prabakaran, The Income Tax Officer, No.2, Nasrudeen Kollai Street, Vs. Ward-3, Ambur, Vellore – 635 802. Vellore. PAN: ALMPP 4359A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ( की ओर से/ Appellant by Mr. Richard Joseph, Advocate : *+थ( की ओर से /Respondent by : Ms. R.Kavitha, Addl. CIT सु…

The Tiruchendur Co-Op Primary Co-Op Society, Tiruchendur vs. ITO, Ward-2, Tuticorin

Appeal of the assessee is allowed

ITA 3295/CHNY/2025[2018-19]Status: DisposedITAT Chennai29 Jan 2026AY 2018-19

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3295/Chny/2025 िनधा%रण वष% /Assessment Year: 2018-19

For Appellant: Mr. N.Arjun Raj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, Addl. CIT
Section 147Section 148Section 148ASection 151Section 250Section 69ASection 80P(2)(a)

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI सु"ी पदमावती यस, लेखा सद" एवं "ी मनु कुमार िग#र, "ाियक सद" के सम$ BEFORE MS. PADMAVATHY.S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No.3295/Chny/2025 िनधा%रण वष% /Assessment Year: 2018-19 The Tiruchendur Co-op. Prmary Co- The Income Tax Officer, operative Society, Vs. Ward-2, 96, Kayalpattinam Road, Tuticorin. Tiruchendur – 628 215. PAN: AADFT 2560P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ( की ओर से/ Assessee by : Mr. N.Arjun Raj, Advocate *+थ( की ओर से /Revenue by : Ms. Gout…

Jayam Enterprises, Salem vs. Itd, Ward 1(1), Salem

Appeal of the assessee is allowed

ITA 3123/CHNY/2025[2018-19]Status: DisposedITAT Chennai28 Jan 2026AY 2018-19

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3123/Chny/2025 िनधा"रण वष" /Assessment Year: 2018-19

For Respondent: Ms. R. Kavitha, Addl. CIT
Section 147Section 148Section 148ASection 151Section 250

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी जॉज" जॉज" के, उपा"", एवं सु"ी पदमावती यस, लेखा सद& के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3123/Chny/2025 िनधा"रण वष" /Assessment Year: 2018-19 Jayam Enterprises, The Income Tax Officer, T1, SPV Enclave, Vs. Ward-1(1), Opp: Brama Kumaris, Salem. Near Baba Temple, Mullai Nagar, Salem-636 005. PAN: AAJFJ 4935E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ* की ओर से/ Appellant by Mr. T.S.Lakshmi Venkataraman, FCA : ,-थ* की ओर से /Respondent by : M…

Subbiah Murugavel, Tirunelveli vs. ITO, Ward-4, Tirunelveli

Appeal of the assessee is allowed

ITA 2689/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Jan 2026AY 2018-19

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2689/Chny/2025 िनधा%रण वष% /Assessment Year: 2018-19

For Appellant: Mr. Girish Kumar, AdvocateFor Respondent: Mr. ARV Sreenivasan, CIT
Section 139(1)Section 147Section 148Section 148ASection 151Section 250

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम# BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2689/Chny/2025 िनधा%रण वष% /Assessment Year: 2018-19 Subbiah Murugavel, The Income Tax Officer, 70 & 71, Mela Theru, Vs. Ward-4, Pazhavoor, Tirunelveli. Tirunelveli – 627 001. PAN: ASRPM 4437E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr. Girish Kumar, Advocate )*थ" की ओर से /Respondent by : Mr. ARV Sreenivasan, CIT सुनवाई…

Giriraj Commercial (P.) Ltd. v. Union of India (169 Taxmann.com 168) — Cited in 12 Judgments | BharatTax