ITO v. Sukhvir Singh

165 Taxmann.com 197Income Tax Appellate Tribunal2024#10244 most cited

What is ITO v. Sukhvir Singh authority for?

A Section 148 notice for reassessment is invalid if the Assessing Officer issues it without forming valid reasons to believe, especially when based on incorrect information like AIR data that was not properly verified with bank statements available during the original assessment. Such a situation indicates a non-application of mind by the Assessing Officer.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

Sukhvir Singh v. ITO · Section 148 notice · reasons to believe · non-application of mind · AIR information · bank statements · reassessment · invalid notice · 165 taxmann.com 197

Sections most often in play

Section 1961Section 147Section 148Section 133(6)Section 143(3)Section 151Section 250Section 271(1)(c)

Issues it is cited on

beyond four yearsnon application of mindsection 10(38)rejection of books of accountaddition under section 68principal commissioner of income-taxentry operatorescapement of incomesection 145section 145(3)section 133reason to believe

Judgments citing ITO v. Sukhvir Singh

Kundan Jewellers Private Limited, Gandhi Chowk, Sadar Bazar, Muktsar vs. The Income Tax Officer, Ward-2(2), Muktsar

In the result, the appeal of the assessee is allowed

ITA 284/ASR/2025[2014-15]Status: DisposedITAT Amritsar06 Apr 2026AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A. R
Section 147Section 148Section 153CSection 250Section 69A

…D IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL HEARING) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER I.T.A. No. 284/Asr/2025 Assessment Year: 2014-2015 Kundan Jewellers Pvt. Ltd., Vs. The Income Tax Officer, Gandhi Chowk, Sadar Bazar, Ward-2(2), Muktsar Muktsar, Punjab-152026 [PAN: AACCK 4156A] (Respondent) (Appellant) Appellant by : Sh. Sudhir Sehgal, A. R. : Respondent by Sh. Charan Dass, Sr. D. R. Date of Hearing : 18.02.2026 Date of Pronouncement : 06.04 .2026 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee ag…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Faridkot

In the result, both the appeals and the Cross Objections

ITA 993/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Jun 2025AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.992 & 993/CHD/2024 निर्धारण वर्ष / Assessment Years: 2017-18, 2016-17 The DCIT, Central Circle-2, Ludhiana. Vs Malbros International Pvt. Ltd., Village - Mansoorwal, Teh-Zira, Head Offices Old Cantt. Road, Faridkot. स्थायी लेखा सं./PAN NO: AADCM7203R अपीलार्थी/Appellant & प्रत्यर्थी/Respondent C.O. Nos.46 & 45/CHD/2024 IN आयकर अपील सं./ ITA Nos.992 & 993/CHD/2024 निर्धारण वर्ष / Assessment Yea…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Faridkot

In the result, both the appeals and the Cross Objections are dismissed

ITA 992/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Jun 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 249Section 253Section 3Section 5

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The DCIT, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./PAN NO: AADCM7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/CHD/2024 IN आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Year: 2017-18…

Smt..Anuradha, Pathankot vs. Income Tax Officer Ward-6(1), Pathankot

In the result the appeal of the assessee is allowed

ITA 437/ASR/2024[2012-13]Status: DisposedITAT Amritsar24 Jun 2025AY 2012-13

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 133(6)Section 147Section 148Section 151(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 437/Asr/2024 Assessment Year: 2012-13 Anuradha, Jaini Tharial Vs. ITO, Ward-6(1), Madhopur Pathankot Punjab. Pathankot. [PAN:-ASFPA8837N] (Appellant) (Respondent) Appellant by Sh. Swaran Singh, CA. Respondent by Sh. Charan Dass, Sr. DR Date of Hearing 29.05.025 24.06.2025 Date of Pronouncement ORDER Per: Udayan Dasgupta, J.M.: This appeal filed by assessee against order of Ld. CIT (A), NFAC, Delhi, passed u/s 250 dated 15.04.2024 emanated from…

Avi Aggarwal, H.No. 171-R, Model Town, Ludhiana, Punjab vs. Assessment Unit NFAC, Delhi, Jao ITO Ward6(1), Aayakar Bhawan, Rishi Nagar, Ludhiana, Punjab

ITA 971/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh23 Jun 2025AY 2012-13

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 10Section 143(1)Section 148Section 68

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 971/Chd/2024 िनधा"रण वष" / Assessment Year : 2012-13 Avi Aggarwal, बनाम The ITO H.No. 171-R, Model Town, Ward -6(1), Ludhiana, Punjab-141002 Ludhiana "ायी लेखा सं./PAN NO: AMJPA7843C अपीलाथ"/Appellant ""थ"/Respondent ( PHYSICAL HEARING ) िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR सुनवाई की तारीख/Dat…

DCIT, Circle-1, Bathinda vs. Dmr Builders Pvt Ltd, Bathinda

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 293/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Jun 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER (HYBRID HEARING) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 and 2017-18 DCIT, Circle -1, Vs. DMR Builders Pvt. Ltd. Bathinda. Civil Lines Bathinda, Punjab. [PAN:-AABCD3380L] (Appellant) (Respondent) C.O. Nos. 01 & 02/Asr/2025 (In I.T.A. Nos. 292 & 293/Asr/2024) Assessment Years: 2016-17 and 2017-18 DMR Builders Pvt. Ltd. Civil Vs. DCIT, Circle -1, Lines Bathinda, Punjab. Bathinda. [PAN:-AABCD3380L] (Appellant) (Respondent) Appellant by S…

DCIT, Circle-1, Bathinda vs. Dmr Builders Pvt Ltd, Bathinda

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 292/ASR/2024[2016-17]Status: DisposedITAT Amritsar16 Jun 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER (HYBRID HEARING) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 and 2017-18 DCIT, Circle -1, Vs. DMR Builders Pvt. Ltd. Bathinda. Civil Lines Bathinda, Punjab. [PAN:-AABCD3380L] (Appellant) (Respondent) C.O. Nos. 01 & 02/Asr/2025 (In I.T.A. Nos. 292 & 293/Asr/2024) Assessment Years: 2016-17 and 2017-18 DMR Builders Pvt. Ltd. Civil Vs. DCIT, Circle -1, Lines Bathinda, Punjab. Bathinda. [PAN:-AABCD3380L] (Appellant) (Respondent) Appellant by S…

Income Tax Officer, Ward-1, Faridkot, Bsnl Building vs. M/S Vohra Solvex Pvt. Ltd, Sadiq Road

In the result, C.O. filed by the assessee is allowed

ITA 588/ASR/2024[2014-15]Status: DisposedITAT Amritsar29 Apr 2025AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A.R
Section 143(3)Section 148Section 250(6)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER I.T.A. No. 588/Asr/2024 Assessment Year: 2014-15 Income Tax Officer, Vs. M/s Vohra Solvex Pvt. Ltd., Ward-1, Faridkot Sadiq Road, Faridkot, Punjab 151203 [PAN: AABCV 6919K] (Respondent) (Appellant) C. O. No. 3/Asr/2025 Assessment Year: 2014-15 M/s Vohra Solvex Pvt. Ltd., Vs. Assessment Unit, NFAC, Delhi, Sadiq Road, Faridkot, Punjab JAO, Income Tax Officer, 151203 Ward 1, Faridkot [PAN: AABCV 6919K] (Respondent) (Appellant) Appellant by : Sh. S…

Jasbir Ranjitsingh Walia, Gujarat vs. Income Tax Officer Ward 1(2)(2), Aayakar Bhawan (Vejalpur)

In the result, both the appeals filed by the assessee are partly allowed for statistical purpose

ITA 2029/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 133(6)Section 142(1)Section 148Section 151Section 250Section 271(1)(c)Section 69A

…ITA Nos.2028 & 2029/Ahd/2024 Assessment Years: 2012-13 (for both) Jasbir Ranjitsingh Walia vs. ITO Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos.2028 & 2029/Ahd/2024 Assessment Years: 2012-13 (for both) Jasbir Ranjitsingh Walia, The Income Tax Officer, 605-A, Spectrum Towers, Ward – 1(2(2), Opp. Police Stadium, Ahmedabad. Shauhibaug, Vs. Ahmedabad – 380 004 [PAN – AAXPW 2207 J] (Appellant) (Respondent) Assessee by Shri Yeshwant Gupta, CA Revenue by Shri B.P. Srivastava, Sr. D…

Jasbir Ranjitsingh Walia, Gujarat vs. Income Tax Officer Ward 1(2)(2), Aayakar Bhawan (Vejalpur)

In the result, both the appeals filed by the assessee are partly allowed for statistical purpose

ITA 2028/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 133(6)Section 142(1)Section 148Section 151Section 250Section 271(1)(c)Section 69A

…ITA Nos.2028 & 2029/Ahd/2024 Assessment Years: 2012-13 (for both) Jasbir Ranjitsingh Walia vs. ITO Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos.2028 & 2029/Ahd/2024 Assessment Years: 2012-13 (for both) Jasbir Ranjitsingh Walia, The Income Tax Officer, 605-A, Spectrum Towers, Ward – 1(2(2), Opp. Police Stadium, Ahmedabad. Shauhibaug, Vs. Ahmedabad – 380 004 [PAN – AAXPW 2207 J] (Appellant) (Respondent) Assessee by Shri Yeshwant Gupta, CA Revenue by Shri B.P. Srivastava, Sr. D…

ITO v. Sukhvir Singh (165 Taxmann.com 197) — Cited in 10 Judgments | BharatTax