ITO v. Smt. Preethi

170 Taxmann.com 673Reported decision2025#19484 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 148Section 143(3)Section 144Section 144BSection 147Section 159(2)(b)Section 292BSection 292BB

Issues it is cited on

section 159legal representativesection 149(1)(b)section 149(1)section 148a(b)section 148a(d)section 149notice under section 148section 142reassessment proceedingssection 148section 15

Judgments citing ITO v. Smt. Preethi

Mrs. Surekha Legal Representative of Late Shri. Devaraj, Bengaluru vs. Income Tax Officer, Ward-7(2)(5), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 2419/BANG/2025[2018-19]Status: DisposedITAT Bangalore06 Mar 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19 Mrs. Surekha (Legal Representative Of Late Shri Devaraj, Since Dead) No.112, 1St Main, Ramarao Layout Vs. Ito Bsk 3Rd Phase, 3Rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru Pan No :Asvps2939R Appellant Respondent Appellant By : Sri Balachandran, A.R. Respondent By : Sri N. Balusamy, D.R. Date Of Hearing : 17.02.2026 Date Of Pronouncement : 06.03.2026

For Appellant: Sri Balachandran, A.RFor Respondent: Sri N. Balusamy, D.R
Section 143(2)Section 250

…ITA No.2419/Bang/2025 Mrs. Surekha (Legal Rep. of Late Shri Devaraj, since dead), Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2018-19 Mrs. Surekha (Legal Representative of Late Shri Devaraj, since dead) No.112, 1st Main, Ramarao Layout Vs. ITO BSK 3rd Phase, 3rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru PAN NO :ASVPS2939R APPELLANT RESPONDENT Appellant by : Sri Balachandran, A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 17.02.2026 Date of Pronouncement : 06.03.2026 O…

Jadagadder Pakkerappa, Legal Heir Sarojamma, Shikaripura vs. Income Tax Officer, Ward-1 & Tps, Shimoga

In the result, appeal filed by the assessee is allowed

ITA 1406/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Feb 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Sri Varun Bhat, A.RFor Respondent: Sri Balusamy N., D.R
Section 142(1)Section 144Section 147Section 148Section 15Section 250

…ITA No.1406/Bang/2025 Jadagadder Pakkerappa, Shikaripura IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2016-17 Jadagadder Pakkerappa Legal Heir: Sarojamma Tagagunda (Post) ITO Shikaripura (Tq) Vs. Ward 1 & TPS Karnataka 577 428 Shimoga PAN NO :BAXPP4539H APPELLANT RESPONDENT Appellant by : Sri Varun Bhat, A.R. Respondent by : Sri Balusamy N., D.R. Date of Hearing : 01.12.2025 Date of Pronouncement : 26.02.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the asse…

Mrs. Surekha L/R of Late Shri. Devaraj, Bangalore vs. Income Tax Officer, Ward-7(2)(5), Bangalore

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

ITA 910/BANG/2025[2015-16]Status: DisposedITAT Bangalore05 Aug 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2015-16

For Respondent: Shri B.S. Balachandran
Section 144Section 144BSection 147Section 148Section 148ASection 234ASection 269SSection 271(1)(c)Section 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2015-16 Mrs. Surekha, L/R of Late Shri Devaraj, The Income Tax No. 112, Ramarao Officer, Layout, Ward – 7(2)(5), Bengaluru South, Bengaluru. Girinagar S.O., Vs. Bengaluru – 560 085. PAN: AKNPD7215R APPELLANT RESPONDENT : Shri B.S. Balachandran, Assessee by Advocate Revenue by : Shri Balusamy N, JCIT-DR Date of Hearing : 03-07-2025 Date of Pronouncement : 05-08-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee…

Amrita Jhunjhunwala, L/H of Saket Khaitan (Since Deceased), Kolkata vs. ACIT, Central Circle 3(4), Kolkata

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

ITA 186/KOL/2025[2019-20]Status: DisposedITAT Kolkata22 Jul 2025AY 2019-20

Bench: the Ld. CIT(A) wherein the appeal was disposed off on the ground that appeal has been filed against the order passed u/s 154 of the Act though the grounds of appeal has been taken against the order passed u/s 143(3) of the act.

Section 142Section 143Section 143(2)Section 143(3)Section 148Section 149(1)(b)Section 154Section 159Section 159(2)(b)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [BeforeShri Pradip Kumar Choubey,Judicial Member&Shri Sanjay Awasthi, Accountant Member] I.T.A. No. 186/Kol/2025 Assessment Year: 2019-20 Amrita Jhunjhunwala, L/H of Saket Vs. ACIT, Central Circle-3(4), Kolkata Khaitan (Since Deceased) (PAN: AFSPK 9561 K) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 08.07.2025 क" "त"थ Date of Pronouncement/ 22.07.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri A. K. Tibariwal, FCA "न…

ITO v. Smt. Preethi (170 Taxmann.com 673) — Cited in 4 Judgments | BharatTax