Kairos Properties Private Limited v. Assistant Commissioner of Income Tax

468 ITR 168High Court2024#2875 most cited

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

Kairos Properties Private Limited v. ACIT · Section 147 · Section 148 · Section 148A · Section 148A(d) order · faceless reassessment · income escaping assessment · Section 151A · Section 144B · reassessment procedure · sanction for reassessment

Sections most often in play

Section 147 Section 148 Section 151A Section 151 Section 144B Section 148A Section 148A(d)Section 272A(1)(d)

Read the full judgment

Issues it is cited on

section 144b(1)section 151a income escaping assessment section 148a(b)section 148a(d)section 148a faceless assessment order under section 148a(d)section 151 income-tax officer section 272a(1)(d)section 144b

Judgments citing Kairos Properties Private Limited v. Assistant Commissioner of Income Tax

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

…& Haryana - 467 ITR 52 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Mr. Loganathan Dhandapani :: 4 :: Ward, Trichy. - Income Tax Appellate Tr…