(i) Gurpreet Singh v. DCIT

176 Taxmann.com 673High Court2025#15116 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 147Section 148Section 148ASection 149Section 115JBSection 144Section 151ASection 250

Issues it is cited on

section 148a(a)order under section 148a(d)section 149(1)specified authoritysection 148a(d)income escaping assessmentsection 148asection 148a(b)section 149section 151notice under section 148reassessment proceedings

Judgments citing (i) Gurpreet Singh v. DCIT

Sachin Mohanlal Chordia, Pune vs. Income Tax Officer Ward 5(1), Pune

In the result Legal Ground raised by the assessee for AY

ITA 3278/PUN/2025[2014-15]Status: DisposedITAT Pune30 Mar 2026AY 2014-15

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.3277 & 3278/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Bench : These Two Appeals Are Filed By Assessee Against Separate Orders Of Commissioner Of Income Tax (Appeal)(Nfac) Passed U/S 250 Of The Income Tax Act 1961 For Ay 2013-14 & Ay 2014-15 Emanating From Re-Assessment Orders U/S 147 Rws 144 Dated 02/05/2023 & 29/04/2023 Respectively.

Section 147Section 148Section 148ASection 250

…of Notice u/s 148 6/7/2022 27/7/2022 6. Ld.AR has filed copies of the notices in the paper book. Ld.AR submitted that the Notice u/s 148 was issued beyond the surviving period hence time barred. Ld.AR relied on following decisions: (i) Gurpreet Singh vs DCIT 176 Taxmann.com 673 (BOM) (ii) Ravi Kumar Jaiswal vs ACIT WP 36517 of 2025 order dated 19 Nov 2025 (BOM) (iii) UOI vs Rajeev Bansal 469 ITR 46 (SC) (iv) ITAT Pune -Kolte Patil Integrated Township Ltd. Ld.AR filed copies of these decisions in the separate paper book. 7. The Ld.DR has not doubted the facts mentioned in the above chart regarding the dates. 8. W…

Sachin Mohanlal Chordia, Pune vs. Income Tax Officer Ward 5(1), Pune

In the result Legal Ground raised by the assessee for AY

ITA 3277/PUN/2025[2013-14]Status: DisposedITAT Pune30 Mar 2026AY 2013-14

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.3277 & 3278/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Bench : These Two Appeals Are Filed By Assessee Against Separate Orders Of Commissioner Of Income Tax (Appeal)(Nfac) Passed U/S 250 Of The Income Tax Act 1961 For Ay 2013-14 & Ay 2014-15 Emanating From Re-Assessment Orders U/S 147 Rws 144 Dated 02/05/2023 & 29/04/2023 Respectively.

Section 147Section 148Section 148ASection 250

…of Notice u/s 148 6/7/2022 27/7/2022 6. Ld.AR has filed copies of the notices in the paper book. Ld.AR submitted that the Notice u/s 148 was issued beyond the surviving period hence time barred. Ld.AR relied on following decisions: (i) Gurpreet Singh vs DCIT 176 Taxmann.com 673 (BOM) (ii) Ravi Kumar Jaiswal vs ACIT WP 36517 of 2025 order dated 19 Nov 2025 (BOM) (iii) UOI vs Rajeev Bansal 469 ITR 46 (SC) (iv) ITAT Pune -Kolte Patil Integrated Township Ltd. Ld.AR filed copies of these decisions in the separate paper book. 7. The Ld.DR has not doubted the facts mentioned in the above chart regarding the dates. 8. W…

Deepak Mahadeo Bhoir, Mumbai vs. Income Tax Officer Ward, 42(1)(2), Mumbai

In the result, the appeal is allowed as indicated above

ITA 3597/MUM/2024[2013-14]Status: DisposedITAT Mumbai06 Mar 2026AY 2013-14

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokardeepak Mahadeo Bhoir, Income Tax Officer, C/O Bharat Kumar, 317, Ward 42(1)(2), Prasad Chamber, Opera House, Vs. Mumbai - 400051 Mumbai – 400 004 (Appellant) : (Respondent) Pan No. Ajupb 7841H Appellant By : Shri Bharat Kumar, Ca Respondent By : Shri Annavaran Kosuri, Sr.- Dr (Appellant) (Respondent) Date Of Hearing : 12.02.2026 Date Of Pronouncement : 06.03.2026 O R D E R Per Saktijit Dey: This Is An Appeal By The Assessee Challenging The Order Dated 26.06.2024 Passed By National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year (A.Y.) 2013-14. 2. Before We Proceed To Decide The Substantive Issue Arising For Consideration, It Is Necessary To Provide A Brief Factual Background. This Appeal Was Earlier Disposed Of By The Coordinate Bench Vide Order Dated 12.12.2024. Subsequently, Assessee Filed A Miscellaneous Application Seeking Rectification/Recall Of The Appellate Order On The Ground That While Deciding The Appeal, The Bench Had Failed To Decide Ground No. 2.A & 2.B. While Deciding The Miscellaneous Application, The Bench Having Found Merit In The Submissions Of Assessee, Recalled The Order For The Limited Purpose Of Deciding Ground No. 2.A & 2.B Raised In The Memorandum Of Appeal. This Is How The Appeal Came Up For Hearing Before Us.

For Appellant: Shri Bharat Kumar, CAFor Respondent: Shri Annavaran Kosuri, Sr.- DR
Section 147Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Deepak Mahadeo Bhoir, Income Tax Officer, C/o Bharat Kumar, 317, Ward 42(1)(2), Prasad chamber, Opera House, Vs. Mumbai - 400051 Mumbai – 400 004 (Appellant) : (Respondent) PAN NO. AJUPB 7841H Appellant by : Shri Bharat Kumar, CA Respondent by : Shri Annavaran Kosuri, Sr.- DR (Appellant) (Respondent) Date of Hearing : 12.02.2026 Date of Pronouncement : 06.03.2026 O R D E R Per Saktijit Dey, Vice President: This is an appeal by the assessee challenging the order dat…

Rajendrakumar Shrishrimal, Pune vs. Income Tax Officer Ward 5(1), Pune

In the result, appeal of the assessee is allowed

ITA 3282/PUN/2025[2017-18]Status: DisposedITAT Pune12 Feb 2026AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.3282/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Rajendrakumar Shrishrimal, V The Income Tax Officer, 685/3, Anant Vashat, S Ward-5(1), Pune. Bibwewadi, Pune – 411037. Pan: Bjsps9226G Appellant/ Assessee Respondent /Revenue Assessee By Shri Abhilash Hiran Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 11/02/2026 Date Of Pronouncement 12/02/2026 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(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 16.10.2025 Emanating From The Assessment Order Passed Under Section 147 Read With Section 144B Of The I.T.Act, 1961 Dated 03.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144BSection 147Section 148Section 151Section 250

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.3282/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Rajendrakumar Shrishrimal, V The Income Tax Officer, 685/3, Anant Vashat, s Ward-5(1), Pune. Bibwewadi, Pune – 411037. PAN: BJSPS9226G Appellant/ Assessee Respondent /Revenue Assessee by Shri Abhilash Hiran Revenue by Shri Sadananda – JCIT(DR) Date of hearing 11/02/2026 Date of pronouncement 12/02/2026 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Th…

Impressive Trading Private Limited, Mumbai vs. Income Tax Officer 10(1)(1), Mumbai

In the result, all the above appeals in ITA Nos

ITA 7300/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Feb 2026AY 2015-16

Bench: Shri Narendra Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Ketan Vajani, CAFor Respondent: Shri Virabhadra S. Mahajan, (Sr. DR)
Section 147Section 147oSection 148Section 148ASection 151A

…IN THE INCOME-TAX APPELLATE TRIBUNAL“C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.7299/MUM/2025 (A.Y. 2014-15) Impressive Trading Private v/s. Income Tax Officer, Ward Limited बनाम 10(1)(1), Aaykar Bhavan, A/9 Blue Diamond CHS, 8 New Marine Lines, Mumbai Gilbert Hill Road, Andheri(W), – 400 020, Maharashtra Mumbai – 400058, Mumbai, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACI3690R Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Ketan Vajani, CA Respondent by : Shri Virabhadra S. Mahajan, (Sr. DR) Date of Hear…

Impressive Trading Private Limited, Mumbai vs. Income Tax Officer 10(1)(1), Mumbai

In the result, all the above appeals in ITA Nos

ITA 7299/MUM/2025[2014-15]Status: DisposedITAT Mumbai11 Feb 2026AY 2014-15

Bench: Shri Narendra Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Ketan Vajani, CAFor Respondent: Shri Virabhadra S. Mahajan, (Sr. DR)
Section 147Section 147oSection 148Section 148ASection 151A

…IN THE INCOME-TAX APPELLATE TRIBUNAL“C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.7299/MUM/2025 (A.Y. 2014-15) Impressive Trading Private v/s. Income Tax Officer, Ward Limited बनाम 10(1)(1), Aaykar Bhavan, A/9 Blue Diamond CHS, 8 New Marine Lines, Mumbai Gilbert Hill Road, Andheri(W), – 400 020, Maharashtra Mumbai – 400058, Mumbai, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACI3690R Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Ketan Vajani, CA Respondent by : Shri Virabhadra S. Mahajan, (Sr. DR) Date of Hear…

(i) Gurpreet Singh v. DCIT (176 Taxmann.com 673) — Cited in 6 Judgments | BharatTax