Jatinder Singh Bhangu v. Union of India

165 Taxmann.com 115High Court2024#1016 most cited

What is Jatinder Singh Bhangu v. Union of India authority for?

The faceless assessment scheme under Section 151A applies from the stage of issuing show cause notices under Sections 148 and 148A, and non-compliance with the scheme or related notifications vitiates the subsequent assessment proceedings. Assessment proceedings are considered to commence upon the issuance of such a show cause notice.

106

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

Jatinder Singh Bhangu v. Union of India · Section 151A · faceless assessment scheme · Section 148 notice · Section 148A show cause notice · faceless reassessment procedure · vitiation of assessment · notification 29.03.2022 · commencement of assessment proceedings · Punjab & Haryana High Court · 165 Taxmann.com 115

Sections most often in play

Section 147Section 148Section 144BSection 151ASection 148ASection 151Section 144Section 69

Issues it is cited on

section 144b(1)section 144(b)section 151asection 115whprincipal chief commissioner of income-taxsection 115wfsection 124(3)(a)doctrine of mergersection 115wdsection 115wesection 148a(d)section 148a(b)

Judgments citing Jatinder Singh Bhangu v. Union of India

Seth Industrial Corporation, Ludhiana, Punjab vs. Deputy Commissioner of Income Tax, Central Circle-3, Ludhiana, Punjab

Appeal stand allowed in terms of our above order

ITA 874/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh16 Oct 2025AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.1044/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2018-19) Dcit-Central Circle-3 M/S Seth Industrial Corporation बनाम/ Aaykar Bhawan, Rishi Nagar 80-A, Industrial Estate Vs. Ludhiana – 141001 Ludhiana, Punjab - 141003 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aakfs-2622-J (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.874/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Seth Industrial Corporation Dcit-Central Circle-3 बनाम/ 80-A, Industrial Estate Aaykar Bhawan, Rishi Nagar Vs. Ludhiana, Punjab - 141003 Ludhiana – 141001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aakfs-2622-J (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Tej Mohan Singh (Advocate) – Ld. Ar Revenue By : Smt. Geetinder Mann (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 16-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 16/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Cross-Appeals For Assessment Year (Ay) 2018-19 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-5, Ludhiana [Cit(A)] Dated 18-07-2024 In The Matter Of An Assessment

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Geetinder Mann (CIT) – Ld. DR
Section 132(1)Section 144BSection 147Section 148Section 148ASection 151ASection 69

…22 u/s 151A sub-section (1) and (2) of the Income Tax Act, was required to be issued by FAO. The failure to do so would vitiate the assessment proceedings as per the lead decision of Hon’ble High Court of Punjab & Haryana in the case of Jatinder Singh Bhangu (165 Taxmann.com 115; dated 19-07-2024), the substantive portion of which read as under: - 15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3 (b) of notification dated 29.03.2022 issued under Section 151A clearly provides tha…

DCIT, CC-3, Ludhiana, Kitchlu Nagar vs. Seth Industrial Corporation, Millerganj

Appeal stand allowed in terms of our above order

ITA 1044/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh16 Oct 2025AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.1044/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2018-19) Dcit-Central Circle-3 M/S Seth Industrial Corporation बनाम/ Aaykar Bhawan, Rishi Nagar 80-A, Industrial Estate Vs. Ludhiana – 141001 Ludhiana, Punjab - 141003 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aakfs-2622-J (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.874/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Seth Industrial Corporation Dcit-Central Circle-3 बनाम/ 80-A, Industrial Estate Aaykar Bhawan, Rishi Nagar Vs. Ludhiana, Punjab - 141003 Ludhiana – 141001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aakfs-2622-J (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Tej Mohan Singh (Advocate) – Ld. Ar Revenue By : Smt. Geetinder Mann (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 16-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 16/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Cross-Appeals For Assessment Year (Ay) 2018-19 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-5, Ludhiana [Cit(A)] Dated 18-07-2024 In The Matter Of An Assessment

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Geetinder Mann (CIT) – Ld. DR
Section 132(1)Section 144BSection 147Section 148Section 148ASection 151ASection 69

…22 u/s 151A sub-section (1) and (2) of the Income Tax Act, was required to be issued by FAO. The failure to do so would vitiate the assessment proceedings as per the lead decision of Hon’ble High Court of Punjab & Haryana in the case of Jatinder Singh Bhangu (165 Taxmann.com 115; dated 19-07-2024), the substantive portion of which read as under: - 15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3 (b) of notification dated 29.03.2022 issued under Section 151A clearly provides tha…

Thanaraj Sumathi, Mayiladuthurai vs. ITO, Ward-1, Kumbakonam

In the result, appeal filed by the assessee is allowed

ITA 2031/CHNY/2025[2019-20]Status: DisposedITAT Chennai14 Oct 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:2031/Chny/2025 यनिाारणवर्ा / Assessment Year:2019-20 Thanaraj Sumathi, Income Tax Officer, No.3/25, North Street, Vs. Ward-1 Moovalur, Kumbakonam. Mayiladuthurai – 609806. Tamil Nadu. [Pan:Knyps-1061-J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/Respondent By : Ms. R. Anitha, Cit. सुनवाईकीतारीख/Date Of Hearing : 13.10.2025 घोर्णाकीतारीख/Date Of Pronouncement : 14.10.2025

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अधिकरण,‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI श्री एम. बालगणेश, लेखा सदस्य के समक्ष एवं. श्री एस एस ववश्वनेत्र रवव, न्याययकसदस्य BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकरअपीलसं./ITA No.:2031/Chny/2025 यनिाारणवर्ा / Assessment Year:2019-20 Thanaraj Sumathi, Income Tax Officer, No.3/25, North Street, vs. Ward-1 Moovalur, Kumbakonam. Mayiladuthurai – 609806. Tamil Nadu. [PAN:KNYPS-1061-J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant by : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/R…

Surender Singh Deswal, Panchkula vs. Dy. Commissioner of Income Tax, Circle, Pkl, Panchkula

The appeal stand allowed in terms of our above order

ITA 672/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh13 Oct 2025AY 2016-17

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं. / Ita No.672/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) Shri Surender Singh Deswal Dcit-Circle Panchkula बनाम/ Vs. 1411, Sector 21 Sector-2 Panchkula-134112 Panchkula-134112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Adspd-1925-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Ashok Goyal (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl.Cit) – Ld. Sr. Dr

For Appellant: Shri Ashok Goyal (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl.CIT) – Ld. Sr. DR
Section 144BSection 147Section 148Section 148ASection 151ASection 69

…22 u/s 151A sub-section (1) and (2) of the Income Tax Act, was required to be issued by FAO. The failure to do so would vitiate the assessment proceedings as per the lead decision of Hon’ble High Court of Punjab & Haryana in the case of Jatinder Singh Bhangu (165 Taxmann.com 115), the substantive portion of which read as under: - 15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3 (b) of notification dated 29.03.2022 issued under Section 151A clearly provides that scheme would be…

Rajendraa Sakunthala, Coimbatore vs. ACIT, Ncc-2, Coimbatore

In the result, appeal filed by the assessee is allowed

ITA 1624/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Oct 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. Sudharshan, Advocate for Shri. S. Sridhar, AdvocateFor Respondent: Ms. E. Pavuna Sundari, C.I.T
Section 139(1)Section 147Section 148Section 148ASection 50C

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस "व"वने" र"व, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1624/Chny/2025 "नधा%रण वष% / Assessment Year: 2018-19 Raajendraa Sakunthala, ACIT, No.74/75 No.48/50, Tex Park, vs. Non Corporate Circle -2, Kalapatti Road, Civil Aerodrome, Coimbatore. Coimbatore – 641 014. [PAN:CDPPR-9683-C] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. Sudharshan, Advocate for…

Viswanathan Pappathi, Vellore vs. ITO, Ward-2, Vellore

In the result, appeal filed by the assessee is allowed

ITA 1620/CHNY/2025[2016-17]Status: DisposedITAT Chennai08 Oct 2025AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri S.R.Raghunathaआयकर अपील सं./Ita No.: 1620/Chny/2025 िनधा#रण वष# / Assessment Year: 2016-17 Viswanathan Pappathi Income Tax Officer No. 24C, Pudupet Road, Vs. Ward – 2, 4Th Street, Tirupattur, Vellore. Vellore – 635 601. Tamil Nadu. [Pan: Ceqpp-4595-H] (अपीलाथ%/Appellant) (&'थ%/Respondent) अपीलाथ% की ओर से/Appellant By : Ms. T. V. Muthu Abirami, Advocate &'थ% की ओर से/Respondent By : Shri. N. Rajakumar, Addl. C.I.T.

For Appellant: Ms. T. V. Muthu Abirami, AdvocateFor Respondent: Shri. N. Rajakumar, Addl. C.I.T
Section 144BSection 147Section 148Section 148ASection 151ASection 69A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1620/Chny/2025 िनधा#रण वष# / Assessment Year: 2016-17 Viswanathan Pappathi Income Tax Officer No. 24C, Pudupet Road, vs. Ward – 2, 4th Street, Tirupattur, Vellore. Vellore – 635 601. Tamil Nadu. [PAN: CEQPP-4595-H] (अपीलाथ%/Appellant) (&'थ%/Respondent) अपीलाथ% की ओर से/Appellant by : Ms. T. V. Muthu Abirami, Advocate &'थ% की ओर से/Resp…

Thangamuthu Balakrishnan, Tiruppur vs. ITO Ward 1(1), Tiruppur

In the result, appeal filed by the assessee is allowed

ITA 719/CHNY/2025[2018-19]Status: DisposedITAT Chennai22 Sept 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 719/Chny/2025 िनधा$रण वष$ / Assessment Year: 2018-19

For Appellant: Mr. T.S. Lakshmi Venkataraman, F.C.A '(For Respondent: Mr. C. Sivakumar, Addl. CIT
Section 144BSection 147Section 148Section 148ASection 151Section 69A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम# BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 719/Chny/2025 िनधा$रण वष$ / Assessment Year: 2018-19 Thangamuthu Balakrishnan, ITO, No. 3/645 A, Mettumadai vs. Ward – 1(1), Thottam, Tiruppur. Vavipalayam, Tiruppur – 641 666. Tamil Nadu. [PAN: ANGPB-2242-J] (अपीलाथ&/Appellant) ('(थ&/Respondent) अपीलाथ& की ओर से/Appellant by : Mr. T.S. Lakshmi Venkataraman, F.C.A '(थ& की ओर से/Res…

Surinder Kaur Through Legal Heir Sh. Ajay Partap, Dhalpur vs. Income Tax Officer, Ward, Kullu

The appeal stand allowed in terms of our above order

ITA 500/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh17 Sept 2025AY 2015-16

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Respondent: Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 144BSection 147Section 148Section 151A

…2 u/s 151A sub- section (1) and (2) of the Income Tax Act, was required to be issued by FAO. The failure to do so would vitiate the assessment proceedings as per the lead decision of Hon’ble High Court of Punjab & Haryana in the case of Jatinder Singh Bhangu (165 Taxmann.com 115), the substantive portion of which read as under: - 15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3 (b) of notification dated 29.03.2022 issued under Section 151A clearly provides that scheme would be…

Chinnappan Peter Francis, Kumbakonam vs. ITO, Ward-1, Kumbakonam

In the result, appeal filed by the assessee is allowed

ITA 1484/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Sept 2025AY 2018-19

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1484/Chny/2025 धनिाारण वर्ा / Assessment Year: 2018-19 M/S. Chinnappan Peter Ito, Francis, Vs. Ward I, No. 113, Kamraj Road, Kumbakonam. Bishops House, Kumbakonam – 612 001. Tamil Nadu. [Pan: Bwspp-2816-G] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) (अपीलाथी/Appellant) (प्रत्यथी/Respondent) : Mr. Y. Sridhar, F.C.A अपीलाथी की ओर से/ Appellant By प्रत्यथी की ओर से /Respondent By : Mr. R. Raghupathy, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 05.08.2025 : 09.09.2025 घोर्णा की तारीख /Date Of Pronouncement आदेश / O R D E R Per S.R.Raghunatha, Am. This Appeal By The Assessee Is Arising Out Of The Order Dated 17.04.2025, Passed By The Commissioner Of Income Tax (Appeal), Nfac, Delhi For The Assessment Year 2018-19 Against The Order U/S.147 R.W.S. 144 Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Passed By The Ito (Assessing Officer), Ward I, Thanjavur Dated 30.01.2024. 2. At The Outset, The Ld. Ar For The Assessee Mr.Y.Sridhar, Advocate For The Assessee Has Raised An Additional Ground Relating To Jurisdiction Of Jurisdictional Assessing Officer (‘Jao’) In The Light Of The Cbdt Notification Dated 29.03.2022 & The Decision Of The Hon’Ble Madras High Court In The Case Of Tvs Credit Services Ltd. Vs. Dcit (W.P.No.22402 Of 2024 Dated 24.06.2025). The Ld.Dr, Mr.R.Raghupathy, Addl.Cit, Objected Admission Of Additional Ground Raised By The Assessee.

For Respondent: Mr. R. Raghupathy, Addl.CIT
Section 139(1)Section 147Section 148Section 148ASection 151A

…आयकर अपीलीय अधिकरण’ ‘ए’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री एबी टी वर्की, न्यायिर्क सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1484/Chny/2025 धनिाारण वर्ा / Assessment Year: 2018-19 M/s. CHINNAPPAN PETER ITO, FRANCIS, vs. Ward I, No. 113, Kamraj Road, Kumbakonam. Bishops House, Kumbakonam – 612 001. Tamil Nadu. [PAN: BWSPP-2816-G] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) (अपीलाथी/Appellant) (प्रत्यथी/Respondent) : Mr. Y. Sridhar, F.C.A अपीलाथी की ओर…

Jayaraman Rudrasekar, Vellore vs. DCIT, Central Circle-1(4), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1142/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.N. Arjun Raj, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1142/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Jayaraman Rudrasekar, The DCIT, Plot No.151, 1st Main Road, Central Circle-1(4), Vaibhav Nagar, Chennai. 3rd Phase, Bramhapuram, Vellore-632 014. [PAN: BAFPR 4103 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.N. Arjun Raj, Advocate ""यथ" क" ओर से /Resp…

Furshana Garments, Chennai vs. ITO, Ncw-11(3), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1177/CHNY/2025[2016-17]Status: DisposedITAT Chennai25 Aug 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.N. Arjun Raj, AdvocateFor Respondent: Ms. Anitha, Addl.CIT
Section 147Section 148Section 148ASection 151Section 151ASection 3

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1177/Chny/2025 िनधा"रण वष"/Assessment Year: 2016-17 v. Furshana Garments, The ITO, No.23, II Narayanan Street, Non-Corporate Ward-11(3), Seven Wells, Chennai. Chennai-600 001. [PAN: AAAFF 7033 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.N. Arjun Raj, Advocate ""यथ" क" ओर से /Respondent by : Ms. Anitha, A…

Chahida Begam, Puducherry vs. Income Tax Officer, Ward 3, Puducherry Range, Income Tax Office, Puducherry

In the result, appeal filed by the assessee is allowed

ITA 1219/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Aug 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1219/Chny/2025 िनधा"रणवष"/Assessment Year: 2019-20 v. Chahida Begam, The ITO, 5 A, Mulla Street, Ward-3, Pondicherry-605 001. Puducherry Range. [PAN: BXEPC 1448 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Hithesh, Advocate ""यथ" क" ओर से /Respondent by : Ms.Anitha, Addl.CIT सुनवाईक"तारीख/Date of Hear…

Loganathan Dhandapani, Chennai vs. ACIT, Ncc-3(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2240/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Aug 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2240/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 v. Mr. Loganathan Dhandapani, The ACIT, No.6, Avvai Street, Non Corporate Circle-3(1), Jawahar Nagar S.O., Chennai. Chennai-600 082. [PAN: AGAPD 1119 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.N. Arjun Raj, Advocate : ""यथ" क" ओर से /Respondent by Mr.M. Mohan Babu,…

Sh. Kapil Taneja, Jaipur vs. The Deputy Commissioner of Income Tax Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 578/JPR/2025[2017-18]Status: DisposedITAT Jaipur11 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gorav Avasthi, JCIT
Section 144BSection 147Section 148Section 148ASection 151ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 578/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Kapil Taneja DCIT Vs. 58, Cosmo Colony, Vaishali Circle-01, Nagar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACRPT2364B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA jktLo dh vksj ls@ Revenue by : Sh. Gorav Avasthi,…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 820/JPR/2025[2019-20]Status: DisposedITAT Jaipur25 Jul 2025AY 2019-20
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 816 to 820/JPR/2025 निर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20 बनाम Shri Ravinder Singh Thakkar The ACIT, 15, Kailash Path, Suraj Nagar, Vs. Circile-1, Jaipur. Jaipur. Civil Lines, Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by :…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 819/JPR/2025[2018-19]Status: DisposedITAT Jaipur25 Jul 2025AY 2018-19
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 816 to 820/JPR/2025 निर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20 Shri Ravinder Singh Thakkar 15, Kailash Path, Suraj Nagar, Civil Lines, Jaipur. बनाम The ACIT, Vs. Circle-1, Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by :Shri Taru…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 818/JPR/2025[2017-18]Status: DisposedITAT Jaipur25 Jul 2025AY 2017-18
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 816 to 820/JPR/2025 निर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20 बनाम Shri Ravinder Singh Thakkar The ACIT, 15, Kailash Path, Suraj Nagar, Vs. Circile-1, Jaipur. Jaipur. Civil Lines, Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by :…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commssioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 817/JPR/2025[2016-17]Status: DisposedITAT Jaipur25 Jul 2025AY 2016-17
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 816 to 820/JPR/2025 निर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20 बनाम Shri Ravinder Singh Thakkar The ACIT, 15, Kailash Path, Suraj Nagar, Vs. Circile-1, Jaipur. Jaipur. Civil Lines, Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by :…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 816/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 816 to 820/JPR/2025 निर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20 बनाम Shri Ravinder Singh Thakkar The ACIT, 15, Kailash Path, Suraj Nagar, Vs. Circile-1, Jaipur. Jaipur. Civil Lines, Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by :…

The Garoh Co-Operative Agricultural Service Society Limited, Dharamshala, Kangra vs. Income Tax Officer, Dharamshala

In the result, both the above appeals are allowed

ITA 67/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh10 Jul 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 139(1)Section 147Section 148Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: PHYSICAL HEARING BEFORE: SHRI. LALIET KUMAR, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 66 & 67 /Chd/2025 िनधा"रण वष" / Assessment Year : 2015-16 & 2016-17 The Garoh Co-operative Agricultural बनाम The ITO Service Society Limited Ward- Dharamshala C/o Tejmohan Singh, Advocate, # 527, Sector 10-D "ायी लेखा सं./PAN NO: AACAT6299H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 09/07/202…