Holiday Developers (P.) Ltd. v. ITO

159 Taxmann.com 178High Court2024#4137 most cited

What is Holiday Developers (P.) Ltd. v. ITO authority for?

Where more than three years have expired from the end of a relevant assessment year, the sanctioning authority under section 151(ii) for reassessment proceedings must be the Principal Chief Commissioner, not the Principal Commissioner. An order under section 148A(d) and notice under section 148 based on the latter's approval are liable to be quashed.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

Holiday Developers (P.) Ltd. v. ITO · section 151 · section 148A(d) · section 148 · sanctioning authority · Principal Chief Commissioner · Principal Commissioner · reassessment notice · Bombay High Court

Sections most often in play

Section 148Section 151Section 147Section 148ASection 149Section 250Section 151ASection 1961

Issues it is cited on

section 282a(1)section 65asection 282asanctioning authoritysection 151(i)section 151(ii)order under section 148a(d)section 140apurposive interpretationreal income theorysection 151aspecified authority

Judgments citing Holiday Developers (P.) Ltd. v. ITO

ACIT-CC-7(3), Mumbai vs. Lotus Logistics and Developers Private Limited, Mumbai

In the result, the appeal of the Revenue is dismissed whereas cross-objection of the assessee are partly allowed

ITA 627/MUM/2025[2017-18]Status: DisposedITAT Mumbai09 May 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Ms Kavitha Rajagopal () Assessment Year: 2017-18 Acit-Cc-7(3) Lotus Logistics & Developers Room No. 655, Floor 6Th, Private Limited Aayakar Bhavan, M.K.Road, Vs. 1301, 13Th Level, Lotus Trade Mumbai-400020 Centre, New Link Road, Near D N Nagar Metro Station, Andheri-West, Mumbai- 700013 Pan No. Aabcl 1198 G Appellant Respondent

For Appellant: Mr. Rushabh MehtaFor Respondent: DR. K. R. Subhash, Sr. DR
Section 147Section 148Section 151Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2017-18 ACIT-CC-7(3) Lotus Logistics and Developers Room No. 655, Floor 6th, Private Limited Aayakar Bhavan, M.K.Road, Vs. 1301, 13th Level, Lotus Trade Mumbai-400020 Centre, New Link Road, Near D N Nagar Metro Station, Andheri-west, Mumbai- 700013 PAN NO. AABCL 1198 G Appellant Respondent CO No. 49/MUM/2025 (Arising out of ITA No. 627/MUM/2025) Assessment Year: 2017-18 Lotus Logistics and Developers ACIT-CC-7(3) Private Limited Room No. 655, Fl…

Yezdi Naushir Bharucha, Jalgaon vs. ITO Ward 1(3), Jalgaon

In the result, appeal of the assessee is partly allowed

ITA 315/PUN/2025[2017-18]Status: DisposedITAT Pune07 May 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.315/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Yezdi Naushir Bharucha, V The Income Tax Officer, Bharucha House, New Laxmi S. Ward-1(3), Jalgaon. Talkies Road, Amalner – 425401. Maharashtra. Pan: Abepb6770B Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S Pathak - Ar Revenue By Shri Date Of Hearing 06/05/2025 Date Of Pronouncement 07/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, Dated 11.12.2024 For The A.Y.2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “1] The Learned Cit(A) Erred In Holding That The Reopening U/S 148 Was Valid In Law Without Appreciating That The Notice U/S 148 Was Issued Was Invalid In Law & Accordingly, The Reassessment Order Passed U/S 147 Should Have Been Declared Null & Void.

Section 147Section 148Section 148ASection 151Section 250

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.315/PUN/2025 िनधा"रण वष" / Assessment Year: 2017-18 Yezdi Naushir Bharucha, V The Income Tax Officer, Bharucha House, New Laxmi s. Ward-1(3), Jalgaon. Talkies Road, Amalner – 425401. Maharashtra. PAN: ABEPB6770B Appellant/ Assessee Respondent / Revenue Assessee by Shri Nikhil S Pathak - AR Revenue by Shri Date of hearing 06/05/2025 Date of pronouncement 07/05/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Thi…

Raju Shreedhar Ghodake, Pune vs. ITO Ward 14(1), Pune

In the result, appeal of the assessee is partly allowed

ITA 707/PUN/2025[2017-18]Status: DisposedITAT Pune30 Apr 2025AY 2017-18

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 148Section 148ASection 151Section 151ASection 250

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREDR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.707/PUN/2025 िनधा"रण वष" / Assessment Year: 2017-18 Raju Shreedhar Ghodake, V The Income Tax Officer, Sr.No.15, Anand Niwas, Pune- s Ward-14(1), Pune. Solapur road, Hadapsar, Pune – 411028. PAN: ABJPG4174F Appellant/ Assessee Respondent / Revenue Assessee by CA-Sarang Gudhate and Ashwini V. Shendye – Advocate – AR’s Revenue by Shri Ratnakar Shelake – Addl.JCIT(DR) Date of hearing 30/04/2025 Date of p…

Dinesh Dilip Mehta, Pune vs. Income Tax Officer, Ward-7(1), Pune

In the result, appeal of the assessee is partly allowed

ITA 2048/PUN/2024[2017-18]Status: DisposedITAT Pune30 Apr 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2048/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Dinesh Dilip Mehta, V The Income Tax Officer, 936 3, Irvin Road, New Nana S Ward-7(1), Pune. Peth, Opp.M Phule High School, Pune – 411002. Pan: Abbpm0414G Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S Pathak – Ar Revenue By Shri Vidya Ratna Kishor - Dr Date Of Hearing 25/03/2025 Date Of Pronouncement 30/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: Thisappeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961; Dated 01.08.2024For Assessment Year2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “1] The Learned Cit(A) Erred In Confirming An Addition Of Rs.69,10,300/- On Account Of Alleged Commission Income U/S 56 Of The Act.

Section 147Section 148Section 148ASection 151Section 250Section 56

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2048/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Dinesh Dilip Mehta, V The Income Tax Officer, 936 3, Irvin Road, New Nana s Ward-7(1), Pune. Peth, Opp.M Phule High School, Pune – 411002. PAN: ABBPM0414G Appellant/ Assessee Respondent / Revenue Assessee by Shri Nikhil S Pathak – AR Revenue by Shri Vidya Ratna Kishor - DR Date of hearing 25/03/2025 Date of pronouncement 30/04/2025 आदेश/ ORDER PER DR. DIPAK…

Kai Ganpatrao Sakharam Pawar Nagari Sahakari Patsanstha, Maryadit, Karad vs. ITO, Ward-1, Satara

In the result, appeal of the assessee is partly allowed

ITA 356/PUN/2025[2017-18]Status: DisposedITAT Pune29 Apr 2025AY 2017-18

Bench: DR. DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 147Section 148Section 148ASection 151Section 250Section 69A

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREDR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.356/PUN/2025 िनधा"रण वष" / Assessment Year: 2017-18 Kai Ganpatrao Sakharam Pawar V The Income Tax Officer, Nagari SahakariPatsnastha, s Ward-1, Satara. Rethare BK Karad – 415108. Maharashtra. PAN: AAFAK1650E Appellant/ Assessee Respondent / Revenue Assessee by Shri Nikhil S Pathak and Shri Mayuresh Doshi – AR’s Revenue by Shri Prashant B. Gandhale– JCIT(DR) Date of hearing 24/04/2025 Date of pronounc…

Dalpat Baraiya, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(1), Ahmedabad

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

ITA 1692/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad03 Apr 2025AY 2016-17

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 147Section 148Section 148ASection 151Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year. 2016-17 Dalpat Baraiya Income Tax Officer C/o. M.S. Chhajed & Co. Ward-3(3)(1), CA, “Kamal Shanti”, Vs Ahmedabad Nr. Sardar Patel Statue, Ahmedabad-380014 Gujarat PAN: CHWPB8348D (Respondent) (Appellant) Assessee Represented: Shri Mahesh Chhajed, A.R. Revenue Represented: Shri B.P. Srivastava, Sr. D.R. Date of hearing : 06-02-2025 Date of pronouncement : 03-04-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed…

M/S. Arthbharti Nagari Sahakari Patsanstha Maryadit, Latur vs. ITO, Ward-1, Latur

In the result, appeal of the Assessee is Partly Allowed

ITA 1848/PUN/2024[2018-19]Status: DisposedITAT Pune10 Feb 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1848/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 M/S.Arthbharti Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1, Latur. Adarsh Colony, Old Ausa Road, Latur – 413512. Pan: Aabaa2265P Appellant/ Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri Manoj Tripathi - Dr Date Of Hearing 12/12/2024 Date Of Pronouncement 10/02/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2018-19Dated 24.07.2024 Passed U/Sec.250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. Without Prejudice To Other Grounds & On The Facts & Circumstances Prevailing In The Case & As Per Provisions & Scheme Of The Income-Tax Act, 1961 ('The Act') It Be Held That The Assessment Proceedings So Completed Are Invalid Since The Addition Is Made On An Issue Different Than That For Which Case Was Re-Opened. Since, The Issue Of Re-Opening Did Not Survive The Assessment Proceedings Becomes Void-Ab-Initio. Accordingly, The Assessment Proceedings So Initiated & Completed Be Kindly Annulled & Appellant Be Granted Just & Proper Relief In This Respect.

Section 139(1)Section 147Section 148Section 148ASection 151Section 151ASection 250Section 80P

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1848/PUN/2024 िनधा"रण वष" / Assessment Year: 2018-19 M/s.Arthbharti Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, s Ward-1, Latur. Adarsh Colony, Old Ausa Road, Latur – 413512. PAN: AABAA2265P Appellant/ Assessee Respondent / Revenue Assessee by Shri Bhuvanesh Kankani – AR Revenue by Shri Manoj Tripathi - DR Date of hearing 12/12/2024 Date of pronouncement 10/02/2025 आदेश/ ORDER PER…

Davos International Fund, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation)-2(1)(1), Mumbai

Appeal of the assessee is partly allowed

ITA 1190/MUM/2024[2018-19]Status: DisposedITAT Mumbai13 Jan 2025AY 2018-19

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am

For Appellant: Shri Vijay Mehta / Shri DhavalFor Respondent: Shri Krishna Kumar, Sr. DR
Section 132Section 147Section 148Section 148ASection 149Section 149(1)Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM I.T.A. No. 1190/Mum/2024 (Assessment Year: 2018-19) Davos International Fund, ACIT (T)-2(1)(2), Room No. 1612, 16th Floor, C/o Harel Mallac Global Services Ltd., Harel Mallac Building, 18 Edith Air India Building, Nariman Point, Cavell Street, Port Louis, Mauritius / Mumbai-400021. Vs. C/s V.B. Desai Financial Services Ltd., Cama Building, 1st Floor, 24/26 Dalal Street, Fort, Mumbai-400001. PAN : AADCD7742G Appellant) : Respondent) Appellant /Assessee by : Shri Vijay Mehta / Shri Dhaval Jariwala, AR Revenue /…