ITO v. Prakash Pandurang Patil

178 Taxmann.com 8Supreme Court of India2025#23196 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 1961 Section 147 Section 148 Section 148A(b)Section 148A(d)Section 151A Section 133(6)Section 133(6) of Income Tax Act

Issues it is cited on

section 151a section 148a(b)section 148a(d)section 148a section 151 notice under section 148 reassessment proceedings section 15 section 144 section 148 opportunity of being heard section 147

Judgments citing ITO v. Prakash Pandurang Patil

Imran Majeed, Srinagar vs. ITO, Ward 1, Srinagar

In the result, the appeal for the Asstt

ITA 586/ASR/2024[2019-20]Status: DisposedITAT Amritsar25 Nov 2025AY 2019-20

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Rohit Kapoor, Adv. &

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

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL HEARING) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 585 & 586/Asr/2024 Assessment Years: 2018-19 & 2019-20 Imran Majeed Vs. Income Tax Officer, Prop. Dreams Destination Ward-1, Srinagar Tour and Travels, Durga Nag Sonwar, Srinagar 190004, Jammu & Kashmir [PAN: AMWPM 2479H] (Respondent) (Appellant) Appellant by : Sh. Rohit Kapoor, Adv. & Sh. V. S. Aggarwal, ITP : Respondent by Sh. Charan Dass, Sr. D.R. Date of Hearing : 23.09.2025 ’ Date of Pronouncement : 25.11.2025 ORDER Per Udayan Das…

Imran Majeed, Srinagar vs. ITO Ward 1, Srinagar

In the result, the appeal for the Asstt

ITA 585/ASR/2024[2018-19]Status: DisposedITAT Amritsar25 Nov 2025AY 2018-19

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Rohit Kapoor, Adv. &

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

Mohd Azgar Ali, Nalgonda vs. ITO., Ward-1, Nalgonda

In the result, the appeal filed by the assessee is dismissed

ITA 1283/HYD/2025[2017-18]Status: HeardITAT Hyderabad08 Oct 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 139(1)Section 142(1)Section 144(1)Section 144BSection 147Section 148Section 148ASection 151ASection 69A

…but the Ld. CIT(A) does not adjudicate the grounds taken by the assessee. The learned counsel for the assessee further referring to the decision of the Hon’ble Supreme 5 Mohd. Azgar Ali Court in the case of ITO Vs. Prakash Pandurang Patil reported in [2025] 178 Taxmann.com 8 submitted that, the Hon’ble Supreme Court dismissed the SLP filed by the Revenue against the order passed by the Hon’ble High Court of Bombay in the case of Prakash Pandurang Patil Vs. ITO [2025] 177 Taxmann.com 552, and held that where reopening notice issued under Section 148 of the Act by the jurisdictional A.O. without mandatory faceles…