GKN Driveshafts (India) v. ITO

125 Taxmann.com 963Supreme Court of India2002#10144 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 143(2)Section 142(1)Section 151 Section 139(1)Section 143(1)

Issues it is cited on

interest u/s 234b interest under section 234b reopening of assessment speaking order section 151 section 234b reassessment proceedings notice under section 148 section 234 section 23 genuineness of the transaction section 144b

Judgments citing GKN Driveshafts (India) v. ITO

M. ABBAS & CO.,MUMBAI vs. ACIT 24(2), MUMBAI

ITA 1224/MUM/2015[2009-10]Status: DisposedITAT Mumbai21 Apr 2026AY 2009-10

Bench: Hon’Ble Justice (Retd.) C V Bhadang& Shri Arun Khodpia, Am

For Appellant: Shri Vipul Josshi, AdvFor Respondent: Assessee by

Section 133ASection 139(1)Section 143(3)Section 147Section 148Section 28Section 69C

…आयकरअपीलीयअिधकरण"ायपीठमुंबईम"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C V BHADANG, PRESIDENT& SHRI ARUN KHODPIA, AM I.T.A. No.1224/Mum/2015 (Assessment Year: 2009-10) M/s. M. Abbas & CO. ACIT 24(2), Mumbai ½, Majid Ali Mansion, Bharda Wadi, Andheri (W), Mumbai- Vs. 400058 PAN: AANFM4548C Assessee- अपीलाथ" / Appellant Revenue -""थ"/ Respondent : Assessee by : Shri Vipul Josshi, Adv. Revenue by : Shri Leyaqat Ali Aafaqui, Sr. AR. : 22.01.2026 Date of Hearing : 21.04.2026 Date of Pronouncement O R D E R Per Arun Khodpia, AM: The captioned appeal is preferred by the a…

NISHA DUDHERIA,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(3), BENGALURU

In the result the ground No

ITA 316/BANG/2025[2015-16]Status: DisposedITAT Bangalore12 Mar 2026AY 2015-16

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2015-16 Ms. Nisha Dudheria, 66, Navniketan, The Income Tax Officer, Kr Road, Basavanagudi, Ward-5(2)(3), Vs. Bangalore – 560 004. Bangalore. Pan: Bkrpd5938G Appellant Respondent Shri K.R. Pradeep, Advocate & Assessee By : Ms. Girija G.P., Advocate : Shri Subramanian – Jcit Dr Revenue By Date Of Hearing : 09-02-2026 Date Of Pronouncement : 12-03-2026

For Appellant: Ms. Girija G.P., Advocate

Section 142Section 143Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2015-16 Ms. Nisha Dudheria, 66, Navniketan, The Income Tax Officer, KR Road, Basavanagudi, Ward-5(2)(3), Vs. Bangalore – 560 004. Bangalore. PAN: BKRPD5938G APPELLANT RESPONDENT Shri K.R. Pradeep, Advocate and Assessee by : Ms. Girija G.P., Advocate : Shri Subramanian – JCIT DR Revenue by Date of Hearing : 09-02-2026 Date of Pronouncement : 12-03-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 316/Bang/2025 for Assessment Year 2015…

NEW TRACK EXIM PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, WARD 18(3), DELHI

In the result, appeal of the assessee is partly allowed

ITA 2765/DEL/2024[2012-13]Status: DisposedITAT Delhi31 Dec 2025AY 2012-13

Bench: SHRI SUDHIR KUMAR (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 151Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER New Track Exim Private Income Tax Officer, Limited, Ward-18(3), Flat No.21, First Floor, Vs. Delhi. Plot No.4, Khasra No.122/1, Toot Sarai, Malviya Nagar. Delhi-110017. PAN-AADCN3249A (Appellant) (Respondent) Assessee by Shri S.S. Nager, CA and Shri Gaurav Sachdeva, CA Department by Ms. Ankush Kalra, Sr. DR Date of Hearing 27.10.2025 Date of Pronouncement 31.12.2025 O R D E R PER MANISH AGARWAL, AM: The present appeal is filed by the Assessee against the order…

ASHOK KUMAR JAIN,MEERUT vs. PCIT, GHAZIABAD

In the result, both the appeals filed by appellant/assessee are allowed

ITA 2627/DEL/2024[2013-14]Status: DisposedITAT Delhi06 Jun 2025AY 2013-14

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhita No. 2627/Del/2024 Assessment Year: 2013-14 Ita No.2628/Del/2024 Assessment Year: 2014-15 Ashok Kumar Jain, Vs. Principal Cit, Prop. Mange Lal Prakash Ghaziabad Chand, 45-B Gupta Colony, (Uttar Pradesh) T.P. Nagar, Meerut Pin: 250002 Pan: Aeipj3089E (Appellant) (Respondent) Assessee By: Shri Piyush Agarwal, Ca Department By: Mr. Javed Akhtar, Cit (Dr) Date Of Hearing: 20.03.2025 Date Of Pronouncement: 06.06.2025 O R D E R Per Vimal Kumar: The Appeals Filed By The Appellant/Assessee Are Against Separate Orders Dated 27.03.2024 Of Learned Principal Commissioner Of Income-Tax(Appeals), Ghaziabad (Hereinafter Referred As ‘Ld. Pcit’ ) Under Section 263 Of The Income-Tax Act, 1961 (Hereinafter Referred As “The Act”) Arising Out Of Separate Assessment Orders, Both Dated 29.03.2022 Of National Faceless Appeal Centre(Nfac), Delhi (Hereinafter Referred As “Ld. Ao”) Under Section 147 R.W.S. 144B Of The Act For Assessment Years 2013-14 & 2014-15 Respectively.

For Appellant: Shri Piyush Agarwal, CAFor Respondent: Mr. Javed Akhtar, CIT (DR)

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 263Section 40Section 40A(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 2627/DEL/2024 Assessment Year: 2013-14 ITA No.2628/DEL/2024 Assessment Year: 2014-15 Ashok Kumar Jain, Vs. Principal CIT, Prop. Mange Lal Prakash Ghaziabad Chand, 45-B Gupta Colony, (Uttar Pradesh) T.P. Nagar, Meerut PIN: 250002 PAN: AEIPJ3089E (Appellant) (Respondent) Assessee by: Shri Piyush Agarwal, CA Department by: Mr. Javed Akhtar, CIT (DR) Date of Hearing: 20.03.2025 Date of Pronouncement: 06.06.2025 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The ap…

PRASANTH SUNIL KUMAR BOHRA,MUMBAI vs. INCOME TAX OFFICER 20(2)(1), MUMBAI, MUMBAI

In the result, the appeal of the assessee bearing ITA 6725/Mum/2024 is allowed

ITA 2303/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 May 2025AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri Bijayananda Pruseth

Section 148Section 151Section 234BSection 274Section 69

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI ‘C’ BENCH BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.2302 & 2303/MUM/2025 Assessment Years: (2014-15 & 2016-17) (Physical Hearing) Prasanth Sunil Kumar Bohra, Vs. ITO, 302-A, Om Residency Jerbai Wadia Ward – 20(2)(1), Road, Bhoiwada Patel, Mumbai Maharashtra – 400012 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AYXPB0284C (Appellant) (Respondent) Appellant by Shri Himanshu Gandhi, AR Respondent by Shri Rajendra Joshi, Sr. DR Date of Hearing 15/05/2025 Date of Pronouncement 19/05/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH,…

PRASANTH SUNIL KUMAR BOHRA,MUMBAI vs. INCOME TAX OFFICER 20(2)(1), MUMBAI, MUMBAI

In the result, the appeal of the assessee bearing ITA 6725/Mum/2024 is allowed

ITA 2302/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 May 2025AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri Bijayananda Pruseth

Section 148Section 151Section 234BSection 274Section 69

M/S. LARSEN & TOURBRO LTD.,,MUMBAI vs. DY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2) & 5(4), MUMBAI

In the result, appeal of the assessee is allowed

ITA 1009/MUM/2022[2003-04]Status: DisposedITAT Mumbai26 Sept 2023AY 2003-04

Bench: Aby T Vakery & Shri Amarjit Singhlarsen & Toubro Ltd Vs. Deputy Commissioner Of L&T House, N M Marg Income Tax, Circle- (5)(4), Ballard Estate, Fort Mumbai (Erstwhile Mumbai- 400001 Income Tax Officer- 2(2) Room No. 1927, 19Th Floor, Air India Building, Nariman Point, Mumbai- 400021

For Appellant: Shri J.D. Mistri & MadhurFor Respondent: Shri Sushil K. Poddar, CIT-DR

Section 143(3)Section 147Section 148Section 234BSection 250Section 35Section 80Section 801ASection 80I

…sed again with this letter. The same may be considered as part of this letter submitted in response to the notice issued by your office u/s 148 of the Act. 13. The Hon‟ble Supreme Court in the case of GKN Driveshafts (India) Ltd. Vs Income Tax Officer (2002) 125 Taxmann.com 963 (SC)/(2003) 14 M/s. Larsent Toubro Ltd 259 ITR 19 (SC) held that assessing officer is bound to furnish reasons within a reasonable time, on receipt of reasons the assessee is entitled to file objections and the assessing officer is bound to dispose of the same by a speaking order. The Ld. Counsel submitted that without disposal of the ob…

INCOME TAX OFFICER-6(4), LUCKNOW vs. SHRI ZARRAR HUSSAIN, LUCKNOW

In the result, the appeal of the Revenue and the Cross Objections of the assessee are dismissed

ITA 89/LKW/2020[2011-12]Status: DisposedITAT Lucknow30 Aug 2022AY 2011-12

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Years:2011-12

Section 143Section 148

…I.T.A. No.89/Lkw/2020 C.O.No.01/Lkw/2022 1 Assessment Year:2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Years:2011-12 Income Tax Officer-6(4), Vs. Shri Zarrar Hussain, Lucknow. Sector-D1/SS1-518, LDA Colony, Kanpur Road, Lucknow. PAN:ABBPH1995H (Appellant) (Respondent) C.O.No.01/Lkw/2022 (in ITA No.89/Lkw/2020) Assessment Years:2011-12 Shri Zarrar Hussain, Vs. Income Tax Officer-6(4), Sector-D1/SS1-518, LDA Colony, Lucknow. Kanpur Road, Lucknow. PAN:ABBPH1995H (Appellant) (Respondent) Revenu…

PPN PROPERTIES PVT. LTD.,DELHI vs. ITO, WARD- 19(2), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 3060/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Prashant Agencies Pvt. Vs ITO, Ltd. H. No. 11, Road No. 63, Ward -19(3) West Punjabi Bagh, Delhi - New Delhi 110026 PAN No. AAACP5839K (APPELLANT) (RESPONDENT) Assessment Year: 2009-10 PPN Properties Pvt. Ltd. Vs ITO, A-4/7, Mainwali Nagar, New Ward -19(2) Delhi -110097 New Delhi PAN No. AADCP2023J (APPELLANT) (RESPONDENT) Appellant by Sh. Salil Aggarwal, Advocate Sh. Shailesh Gupta, Advocate Respondent by Sh. S. L. Anuragi, Sr. DR Date of hearing: 15/01/2019 Date of Pronou…

PRASHANT AGENCIES PVT. LTD.,DELHI vs. ITO, WARD- 19(3), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 3059/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148