Income Tax Officer v. Bangla Gupta

183 Taxmann.com 121Supreme Court of India2026#20149 most cited
4

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

Sections most often in play

Section 10(26AAB)Section 144Section 147Section 148Section 151Section 148ASection 148A(d)

Judgments citing Income Tax Officer v. Bangla Gupta

AGRICULTURAL PRODUCE MARKETING COMMITTEE,CHAMARAJANAGAR vs. INCOME TAX OFFICER, WARD-1, CHAMARAJANAGAR

In the result Appeals of the Assessee are allowed and stay petitions are dismissed as infructuous

ITA 2808/BANG/2025[2019-20]Status: DisposedITAT Bangalore07 Apr 2026AY 2019-20

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri. Balusamy. N – JCIT & Shri Raghu, ITO
Section 10Section 147Section 148

…der the Right to Information Act on 10.12.2025, which included a copy of the order issued u/s. 148A(d) on April 5, 2022, while the notice u/s. 148 was issued on 06.04.2022. He relied on the Supreme Court's decision in Income Tax Officer v. Bangla Gupta [2026] 183 Taxmann.com 121 (Supreme Court), which held that when a notice u/s. 148A is issued to the assessee after more than three years from the end of the relevant Assessment Year, approval must be obtained from the appropriate authority as specified in Clause 2 of Section 151. If approval ITA Nos. 2805 to 2808/Bang/2025 SA No. 29-32/Bang/2026 The Agriculture P…

AGRICULTURAL PRODUCE MARKETING COMMITTEE,CHAMARAJNAGAR vs. INCOME TAX OFFICER, WARD-1, CHAMARAJNAGAR

In the result Appeals of the Assessee are allowed and stay petitions are dismissed as infructuous

ITA 2807/BANG/2025[2018-19]Status: DisposedITAT Bangalore07 Apr 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri. Balusamy. N – JCIT & Shri Raghu, ITO
Section 10Section 147Section 148

…der the Right to Information Act on 10.12.2025, which included a copy of the order issued u/s. 148A(d) on April 5, 2022, while the notice u/s. 148 was issued on 06.04.2022. He relied on the Supreme Court's decision in Income Tax Officer v. Bangla Gupta [2026] 183 Taxmann.com 121 (Supreme Court), which held that when a notice u/s. 148A is issued to the assessee after more than three years from the end of the relevant Assessment Year, approval must be obtained from the appropriate authority as specified in Clause 2 of Section 151. If approval ITA Nos. 2805 to 2808/Bang/2025 SA No. 29-32/Bang/2026 The Agriculture P…

AGRICULTURAL PRODUCE MARKETING COMMITTEE,CHAMARAJNAGAR vs. INCOME TAX OFFICER, WARD-1, CHAMARAJNAGAR

In the result Appeals of the Assessee are allowed and stay petitions are dismissed as infructuous

ITA 2806/BANG/2025[2016-17]Status: DisposedITAT Bangalore07 Apr 2026AY 2016-17

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri. Balusamy. N – JCIT & Shri Raghu, ITO
Section 10Section 147Section 148

…der the Right to Information Act on 10.12.2025, which included a copy of the order issued u/s. 148A(d) on April 5, 2022, while the notice u/s. 148 was issued on 06.04.2022. He relied on the Supreme Court's decision in Income Tax Officer v. Bangla Gupta [2026] 183 Taxmann.com 121 (Supreme Court), which held that when a notice u/s. 148A is issued to the assessee after more than three years from the end of the relevant Assessment Year, approval must be obtained from the appropriate authority as specified in Clause 2 of Section 151. If approval ITA Nos. 2805 to 2808/Bang/2025 SA No. 29-32/Bang/2026 The Agriculture P…

AGRICULTURAL PRODUCE MARKETING COMMITEE,CHAMARAJANAGAR vs. INCOME TAX OFFICER, WARD-1, CHAMARAJNAGAR

In the result Appeals of the Assessee are allowed and stay petitions are dismissed as infructuous

ITA 2805/BANG/2025[2015-16]Status: DisposedITAT Bangalore07 Apr 2026AY 2015-16

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri. Balusamy. N – JCIT & Shri Raghu, ITO
Section 10Section 147Section 148

…der the Right to Information Act on 10.12.2025, which included a copy of the order issued u/s. 148A(d) on April 5, 2022, while the notice u/s. 148 was issued on 06.04.2022. He relied on the Supreme Court's decision in Income Tax Officer v. Bangla Gupta [2026] 183 Taxmann.com 121 (Supreme Court), which held that when a notice u/s. 148A is issued to the assessee after more than three years from the end of the relevant Assessment Year, approval must be obtained from the appropriate authority as specified in Clause 2 of Section 151. If approval ITA Nos. 2805 to 2808/Bang/2025 SA No. 29-32/Bang/2026 The Agriculture P…