J D Printers Pvt. Ltd. v. ITO

468 ITR 178High Court2024#7468 most cited

What is J D Printers Pvt. Ltd. v. ITO authority for?

A notice issued under section 148 of the Income Tax Act by a JAO is valid, particularly when the Supreme Court has stayed proceedings related to whether such notices should be issued by a JAO or FAO.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

J D Printers Pvt. Ltd. v. ITO · section 148 · JAO · FAO · reassessment notice · faceless assessment · Hexaware · Bombay High Court · Supreme Court stay

Sections most often in play

Section 69CSection 148Section 151Section 143(3)Section 151ASection 115BBESection 69ASection 37

Issues it is cited on

section 282a(1)section 282asection 65asection 140apurposive interpretationreal income theorysection 151aapproval under section 151faceless assessment schemesection 140section 282section 65b

Judgments citing J D Printers Pvt. Ltd. v. ITO

DCIT CC 5(1), Mumbai vs. J Kumar Infraprojects Limited, Mumbai

In the result, the CO filed by the assessee stands allowed

ITA 2885/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Feb 2026AY 2015-16

Bench: Shri Sandeep Gosain, () & Shri Bijayananda Pruseth

Section 250Section 69C

…s, supra, were not relating to search and seizure cases being centralised and being outside the ambit of faceless assessment u/s.144B of the Act. Moreover, the later decision of the Hon’ble Bombay High Court in the case of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178 (Bom) has not followed the decision in the case of Hexaware, supra, in view of the subject matter as to whether the notice u/s.148 of the Act to be issued by JAO or FAO being stayed by Hon’ble Supreme Court in the case of Hexaware, supra, and thus stayed the proceedings arising from notice issued u/s.148 of the Act instead of quashing the same. T…

DCIT CC 5(1) Mumbai, Mumbai vs. J Kumar Infraprojects Limited, Mumbai

In the result, the CO filed by the assessee stands allowed

ITA 2884/MUM/2025[2014-15]Status: DisposedITAT Mumbai26 Feb 2026AY 2014-15

Bench: Shri Sandeep Gosain, () & Shri Bijayananda Pruseth

Section 250Section 69C

…s, supra, were not relating to search and seizure cases being centralised and being outside the ambit of faceless assessment u/s.144B of the Act. Moreover, the later decision of the Hon’ble Bombay High Court in the case of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178 (Bom) has not followed the decision in the case of Hexaware, supra, in view of the subject matter as to whether the notice u/s.148 of the Act to be issued by JAO or FAO being stayed by Hon’ble Supreme Court in the case of Hexaware, supra, and thus stayed the proceedings arising from notice issued u/s.148 of the Act instead of quashing the same. T…

DCIT CC 5(1), Mumbai, Bkc vs. J Kumar Infraprojects Limited, Andheri

In the result, the CO filed by the assessee stands allowed

ITA 2883/MUM/2025[2013-14]Status: DisposedITAT Mumbai26 Feb 2026AY 2013-14

Bench: Shri Sandeep Gosain, () & Shri Bijayananda Pruseth

Section 250Section 69C

…s, supra, were not relating to search and seizure cases being centralised and being outside the ambit of faceless assessment u/s.144B of the Act. Moreover, the later decision of the Hon’ble Bombay High Court in the case of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178 (Bom) has not followed the decision in the case of Hexaware, supra, in view of the subject matter as to whether the notice u/s.148 of the Act to be issued by JAO or FAO being stayed by Hon’ble Supreme Court in the case of Hexaware, supra, and thus stayed the proceedings arising from notice issued u/s.148 of the Act instead of quashing the same. T…

DCIT, Mumbai vs. J Kumar Infraprojects Limited, Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4593/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

DCIT CC 5-1, Mumbai vs. J Kumar Infraprojects Limited, Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4591/MUM/2024[2018-19]Status: DisposedITAT Mumbai03 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

DCIT CC 5 1 Mumbai, Mumbai vs. Jagdishkumar M Gupta, Mumbai

Appeal of the department is dismissed

ITA 4584/MUM/2024[2019-20]Status: DisposedITAT Mumbai03 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69ASection 69C

…s, supra, were not relating to search and seizure cases being centralised and being outside the ambit of faceless assessment u/s.144B of the Act. Moreover, the later decision of the Hon’ble Bombay High Court in the case of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178 (Bom) has not followed the decision in the case of Hexaware, supra, in view of the subject matter as to whether the notice u/s.148 of the Act to be issued by JAO or FAO being stayed by Hon’ble Supreme Court in the case of Hexaware, supra, and thus stayed the proceedings arising from notice issued u/s.148 of the Act instead of quashing the same. T…

DCIT CC 5 1 Mumbai, Mumbai vs. Jagdishkumar M Gupta, Mumbai

Appeal of the department is dismissed

ITA 4583/MUM/2024[2020-21]Status: DisposedITAT Mumbai03 Jul 2025AY 2020-21

Bench: Hon'Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69ASection 69C

…s, supra, were not relating to search and seizure cases being centralised and being outside the ambit of faceless assessment u/s.144B of the Act. Moreover, the later decision of the Hon'ble Bombay High Court in the case of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178 (Bom) has not followed the decision in the case of Hexaware, supra, in view of the subject matter as to whether the notice u/s.148 of the Act to be issued by JAO or FAO being stayed by Hon'ble Supreme Court in the case of Hexaware, supra, and thus stayed the proceedings arising from notice issued u/s.148 of the Act instead of quashing the same. T…

DCIT CC 5 1 Mumbai, Mumbai vs. Jagdishkumar M Gupta, Mumbai

Appeal of the department is dismissed

ITA 4582/MUM/2024[2021-22]Status: DisposedITAT Mumbai03 Jul 2025AY 2021-22

Bench: Hon'Ble Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri K Shivram Sr. Advocate &For Respondent: Ms. Neena Jeph, CIT DR
Section 250Section 69ASection 69C

…s, supra, were not relating to search and seizure cases being centralised and being outside the ambit of faceless assessment u/s.144B of the Act. Moreover, the later decision of the Hon'ble Bombay High Court in the case of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178 (Bom) has not followed the decision in the case of Hexaware, supra, in view of the subject matter as to whether the notice u/s.148 of the Act to be issued by JAO or FAO being stayed by Hon'ble Supreme Court in the case of Hexaware, supra, and thus stayed the proceedings arising from notice issued u/s.148 of the Act instead of quashing the same. T…

DCIT CC 5 1 Mumbai, Mumbai vs. Jagdishkumar M Gupta, Mumbai

Appeal of the department is dismissed

ITA 4581/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Jul 2025AY 2022-23

Bench: Hon'Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69ASection 69C

…s, supra, were not relating to search and seizure cases being centralised and being outside the ambit of faceless assessment u/s.144B of the Act. Moreover, the later decision of the Hon'ble Bombay High Court in the case of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178 (Bom) has not followed the decision in the case of Hexaware, supra, in view of the subject matter as to whether the notice u/s.148 of the Act to be issued by JAO or FAO being stayed by Hon'ble Supreme Court in the case of Hexaware, supra, and thus stayed the proceedings arising from notice issued u/s.148 of the Act instead of quashing the same. T…

J Kumar Infraprojects Limited, Mumbai vs. The Dy Commissioner of Income Tax Central Circle -5(1), Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4153/MUM/2024[2020-21]Status: DisposedITAT Mumbai03 Jul 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

J Kumar Infraprojects Limited, Mumbai vs. The Dy Commissioner of Income Tax Central Circle -5(1), Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4151/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Jul 2025AY 2022-23

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

J Kumar Infraprojects Limited, Mumbai vs. The Dy Commissioner of Income Tax Central Circle -5(1), Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4150/MUM/2024[2019-20]Status: DisposedITAT Mumbai03 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

Jagdishkumar Madanlal Gupta, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -5(1), Mumbai

Appeal of the department is dismissed

ITA 4112/MUM/2024[2019-20]Status: DisposedITAT Mumbai03 Jul 2025AY 2019-20

Bench: Hon'Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69ASection 69C

…s, supra, were not relating to search and seizure cases being centralised and being outside the ambit of faceless assessment u/s.144B of the Act. Moreover, the later decision of the Hon'ble Bombay High Court in the case of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178 (Bom) has not followed the decision in the case of Hexaware, supra, in view of the subject matter as to whether the notice u/s.148 of the Act to be issued by JAO or FAO being stayed by Hon'ble Supreme Court in the case of Hexaware, supra, and thus stayed the proceedings arising from notice issued u/s.148 of the Act instead of quashing the same. T…

Jagdishkumar Madanlal Gupta, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 5(1), Mumbai

Appeal of the department is dismissed

ITA 4111/MUM/2024[2021-22]Status: DisposedITAT Mumbai03 Jul 2025AY 2021-22

Bench: Hon'Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69ASection 69C

…s, supra, were not relating to search and seizure cases being centralised and being outside the ambit of faceless assessment u/s.144B of the Act. Moreover, the later decision of the Hon'ble Bombay High Court in the case of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178 (Bom) has not followed the decision in the case of Hexaware, supra, in view of the subject matter as to whether the notice u/s.148 of the Act to be issued by JAO or FAO being stayed by Hon'ble Supreme Court in the case of Hexaware, supra, and thus stayed the proceedings arising from notice issued u/s.148 of the Act instead of quashing the same. T…

Jagdishkumar Madanlal Gupta, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -5(1), Mumbai

Appeal of the department is dismissed

ITA 4110/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Jul 2025AY 2022-23

Bench: Hon'Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69ASection 69C

…s, supra, were not relating to search and seizure cases being centralised and being outside the ambit of faceless assessment u/s.144B of the Act. Moreover, the later decision of the Hon'ble Bombay High Court in the case of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178 (Bom) has not followed the decision in the case of Hexaware, supra, in view of the subject matter as to whether the notice u/s.148 of the Act to be issued by JAO or FAO being stayed by Hon'ble Supreme Court in the case of Hexaware, supra, and thus stayed the proceedings arising from notice issued u/s.148 of the Act instead of quashing the same. T…

J D Printers Pvt. Ltd. v. ITO (468 ITR 178) — Cited in 15 Judgments | BharatTax