How many judgments cite Kankanala Ravindra Reddy v. ITO?

213 judgments on BharatTax cite Kankanala Ravindra Reddy v. ITO (156 Taxmann.com 178), spanning 2024 to 2026.

Which sections of the Income Tax Act does Kankanala Ravindra Reddy v. ITO come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 144B, Section 148A, Section 151A, Section 151.

Kankanala Ravindra Reddy v. ITO

156 Taxmann.com 178High Court2023#422 most cited

What is Kankanala Ravindra Reddy v. ITO authority for?

A notice issued under section 148 of the Income Tax Act is invalid if the Income Tax Department fails to follow the prescribed procedures, including obtaining the necessary approvals under section 151 or adhering to the faceless assessment scheme mandates under section 151A.

213

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2024 to 2026.

Also referred to as

Kankanala Ravindra Reddy v. ITO · section 148 notice quashed · procedural non-compliance · approval under section 151 · section 151A · faceless assessment scheme · invalid reassessment proceedings · section 148A order · bad in law · reassessment procedure

Sections most often in play

Section 148 Section 147 Section 144B Section 148A Section 151A Section 151 Section 250 Section 144

Issues it is cited on

doctrine of merger section 144(b)section 144b(1)section 135a section 151a section 115wh section 115wf section 124(3)(a)section 115wd section 115we faceless assessment scheme non-speaking order

Judgments citing Kankanala Ravindra Reddy v. ITO

Waryam Steel Castings Private Limited, Ludhiana vs. Deputy Commissioner of Income Tax, Circle-4, Ludhiana

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 715/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

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

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 115JSection 148Section 250

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकरअपीलसं./ ITA No. 715 /Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 M/s Waryam Steel Castings Private बनाम The DCIT Limited, Circle-4, Ludhiana Kanganwal Road, Jugiana, Ludhiana, Punjab-141010 "ायीलेखासं./PAN NO: AAACW1494P अपीलाथ"/Appellant ""थ"/Respondent आयकरअपीलसं./ ITA No. 757/Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 The ACIT बनाम M/s Waryam S…

Income Tax Officer, Kolkata vs. Rameswarpur Cold Storage Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed and the cross objection filed by the assessee is disposed of

ITA 1843/KOL/2024[2014-15]Status: DisposedITAT Kolkata25 Apr 2025AY 2014-15

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 147Section 148Section 148A

…of section 151A of the IT Act and the circular notification dated 28.03.2022 and 29.03.2022. In this connection, the appellant placed their reliance on the decision of the Hon'ble High Court of Telangana in the case of Kankanala Ravindra Reddy Vs. ITO (2023) 156 Taxmann.com 178 and the decision of the Hon'ble Bombay High Court in the case of Hexaware Technologies Ltd Vs ACIT[2024] in 162 taxmann.com 225.” 8. Going over the discussion made above and the facts of the case, we do not find any infirmity in the impugned order, accordingly, the appeal of the revenue is hereby dismissed. In view of the discussion mad…

Income Tax Officer Ward 3, Satara, Income Tax Office Satara vs. Nandkumar Dattatray Khot, Dahiwadi Man

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

ITA 1562/PUN/2024[2015-16]Status: DisposedITAT Pune24 Apr 2025AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. /Ita No.1562/Pun/2024 िनधा"रण वष" / Assessment Year: 2015-16 The Income Tax Officer, V Nandkumar Dattatray Khot, Ward-3, Satara S Shri Agencies Dahiwadi, Dahiwadi, Man Satara. Maharashtra – 415508. Pan: Aatpk8947P Appellant/ Revenue Respondent/ Assessee Cross Objection No.11/Pun/2025 िनधा"रण वष" / Assessment Year: 2015-16 Nandkumar Dattatray Khot, V The Income Tax Officer, Shri Agencies Dahiwadi, S Ward-3, Satara. Dahiwadi, Man Satara. Maharashtra – 415508. Pan:Aatpk8947P Appellant/ Assessee Respondent /Revenue Assessee By Shri Suhas Kulkarni - Ar Shri Vidya Ratna Kishor – (Dr)(Virtual) Revenue By Date Of Hearing 25/03/2025 Date Of Pronouncement 24/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of The Commissioner Of Income Tax (Appeal) (Nfac) Under Section 250 Of

Section 132Section 144BSection 147Section 148Section 148ASection 149Section 151ASection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. /ITA No.1562/PUN/2024 िनधा"रण वष" / Assessment Year: 2015-16 The Income Tax Officer, V Nandkumar Dattatray Khot, Ward-3, Satara s Shri Agencies Dahiwadi, Dahiwadi, Man Satara. Maharashtra – 415508. PAN: AATPK8947P Appellant/ Revenue Respondent/ Assessee Cross Objection No.11/PUN/2025 िनधा"रण वष" / Assessment Year: 2015-16 Nandkumar Dattatray Khot, V The Income Tax Officer, Shri Agencies Dahiwadi, s Ward-3, Satara. Dah…

Satyanarayana Reddy Manne, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1332/HYD/2024[2018-19]Status: DisposedITAT Hyderabad09 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA MV Prasad and Shri KS Rajendra KumarFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 132Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.1332/Hyd/2024 Assessment Year 2018-2019 Satyanarayana Reddy The ACIT, Manne, Hyderabad vs. Central Circle-2(4), PAN ADYPM2116L Hyderabad. Telangana. (Appellant) (Respondent) For Assessee : CA MV Prasad and Shri KS Rajendra Kumar For Revenue : Shri B. Bala Krishna, CIT-DR Date of Hearing : 25.02.2025 Date of Pronouncement : 09.04.2025 ORDER PER BENCH : This appeal has been filed by the Assessee against the order dated 27.11.2024, of the learned Principal Com…

Suppahire Educational and Charitable Trust, Thanjavur vs. ITO, Exemptions Ward, Trichy

In the result, appeals filed by the assessee are allowed

ITA 2417/CHNY/2024[2018-19]Status: DisposedITAT Chennai05 Feb 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.N. Arjun Raj, AdvocateFor Respondent: Ms.Sheila Parthasarthy

Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 271A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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 Nos.2416 & 2417/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 v. Sappahire Educational & The ITO, Charitable Trust, Exemptions Ward, 14/4, Arabi Street, Nidur, Trichy. Mayiladuthurai, Thanjavur-612 101. [PAN: AALTS 1999 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.N. Arjun Raj, Advocate ""यथ" क" ओर से /Res…

Sappahire Educational and Charitable Trust, Thanjavur vs. ITO, Exemptions Ward, Trichy

In the result, appeals filed by the assessee are allowed

ITA 2416/CHNY/2024[2018-19]Status: DisposedITAT Chennai05 Feb 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.N. Arjun Raj, AdvocateFor Respondent: Ms.Sheila Parthasarthy

Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 271A

Viswanadh Kandula, Hyderabad vs. DCIT., Circle-6(1), Hyderabad

In the result, appeals of the assessee for the A

ITA 1085/HYD/2024[2018-19]Status: DisposedITAT Hyderabad07 Jan 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1084 To 1088 & 1027/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2014-15 To 2019-20) M/S Ace Tyres (P) Ltd Vs. Acit Hyderabad Central Circle 1(2) Pan:Aadca2210N Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02/09/2025 घोषणा की तारीख/Pronouncement: 24/09/2025 आदेश/Order Per Vijay Pal Raothese Six Appeals By The Assessee Are Directed Against The Six Separate Orders Dated 29/05/2025, 30/05/2025, 04/06/2025, 096/06/2025, 17/06/2025 & 14/07/2025 Of The Learned Cit (A)-11, Hyderabad Arising From The Assessment Order Passed U/S 143(3) R.W.S. 147 Of The Act, Pursuant To The Search & Seizure Operations U/S 132 Of The Act, Dated 04/01/2023 In Case Of Exel Group Of Companies Including The Assessee For The A.Ys 2014-15 To 2019-20 Respectively. Since Common Issues Are Raised In These Group Of Six Appeals Arising From Same Facts & Search & Seizure Operation, Therefore, For The Sake Of Convenience, All Page 1 Of 78

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…manner then it would have no existence in the eyes law. By Page 6 of 78 ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd following the said principles, the Hon'ble jurisdictional High Court in the case of Kankanala Ravindra Reddy vs. Income Tax Officer 156 Taxmann.com 178 has quashed the notice issued u/s 148 of the I.T. Act, because certain procedures were not followed by the Income Tax Department while issuing the notice. He has also relied upon the decision of the Bangalore Benches of the Tribunal dated 30/04/2025 in case of Dandu Jojappa Francis vs. Income Tax Officer in ITA No.2305/Bang/2024 and submi…

Vijay Sadwal, Faridabad Haryana vs. ITO, Ward-2(5), Faridabad

In the result, appeal of Revenue in ITA No

ITA 3554/DEL/2023[2017-18]Status: DisposedITAT Delhi07 Jan 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandrathe Income-Tax Officer Vs. Shri Paras Jain Ward – 58(7) 164-B, Gali No. - 5 Delhi Azad Nagar, East Delhi

For Appellant: Shri Ajit Gandhi, CAFor Respondent: Ms. Harpreet Kaur Hansra Sr. DR

Section 147Section 148Section 148ASection 151ASection 69Section 69C

…ITA No. 3554/DEL/2024 (A.Y. 2018-19) The Income-tax Officer Vs Shri Paras Jain IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER The Income-tax Officer Vs. Shri Paras Jain Ward – 58(7) 164-B, Gali No. - 5 Delhi Azad Nagar, East Delhi PAN – AORPJ 9777 N (Applicant) (Respondent) Assessee By : Shri Ajit Gandhi, CA Department By : Ms. Harpreet Kaur Hansra Sr. DR Date of Hearing : 20.05.2025 Date of Pronouncement : 20.06.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the Revenue is directed against the…

Cyient Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

In the result, the appeal of the assessee is allowed in terms of our above observation

ITA 913/HYD/2024[2020-21]Status: DisposedITAT Hyderabad06 Jan 2025AY 2020-21

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.913/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Shri Ankit Jain Vs. Acit Hyderabad Central Circle 1(2) Pan:Agwpa4459K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri V. Ravish Bhatt, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 07/11/2025 घोषणा की तारीख/Pronouncement: 19/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Shri V. Ravish Bhatt, Sr.DR

Section 147Section 148Section 148ASection 151A(1)Section 292CSection 69

…ITA No 913 of 2025 Ankit Jain Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SMC ‘ Bench, Hyderabad "ी रिवश सूद,"ाियक सद" एवं "ी मधुसूदन साविड़या लेखा सद" सम" | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.913/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Shri Ankit Jain Vs. ACIT Hyderabad Central Circle 1(2) PAN:AGWPA4459K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri K.A. Sai Prasad, CA राज" व "ारा/Revenue by:: Shri V. Ravish Bhatt, Sr.DR सुनवाई की तारीख/Date of hearing: 07/11/2…

Kay Power and Paper Limited, Satara vs. Income Tax Officer, Ward-2, Satara

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

ITA 1437/PUN/2024[2016-17]Status: DisposedITAT Pune06 Dec 2024AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Ashwani KumarFor Respondent: Shri Ramnath P Murkunde

Section 139Section 139(1)Section 143(1)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1436 & 1437/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. Kay Power and Paper Limited, ITO, Ward-2, Satara Gat No.454/457, At Post – Borgaon, Vs. Tal / Dist. Satara – 415002 PAN: AABCK1295P (Appellant) (Respondent) Assessee by : Shri Ashwani Kumar Department by : Shri Ramnath P Murkunde Date of hearing : 18-11-2024 Date of pronouncement : 06-12-2024 O R D E R PER R. K. PANDA, VP : The above two appeals filed by the assessee are directed against the separate o…

Kay Power and Paper Limited, Satara vs. Income Tax Officer, Ward-2, Satara

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

ITA 1436/PUN/2024[2015-16]Status: DisposedITAT Pune06 Dec 2024AY 2015-16

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Ashwani KumarFor Respondent: Shri Ramnath P Murkunde

Section 139Section 139(1)Section 143(1)Section 148Section 148A

Chemox Exports Imports Pvt Ltd, Mumbai vs. Income Tax Department, Assessment Unit, Delhi

ITA 3954/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Oct 2024AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Bleι.Τ.Α. No. 3954/Mum/2024

For Appellant: Ms. Jigna Jain, A/RFor Respondent: Shri Krishna Kumar, Sr. D/R

Section 147Section 148Section 148ASection 250

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER Ι.Τ.Α. No. 3954/Mum/2024 Assessment Year: 2018-19 Chemox Exports Imports Pvt. Ltd. 6th Floor, Chemox House 7th Barrack Road Bombay Hospital Lane Mumbai - 400020 [PAN: AAACC4120G] Vs Income Tax Department, Assessment Unit [ITO, Ward -1(1)(1)- Mumbai] अपीलार्थी/ (Appellant) Assessee by: Ms. Jigna Jain, A/R Revenue by : Shri Krishna Kumar, Sr. D/R सुनवाई की तारीख/Date of Hearing : 15/10/2024 घोषणा की तारीख / Date…

M/S. Rdc Ventures, Mumbai vs. PCIT-27, Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 1915/MUM/2023[2018-19]Status: DisposedITAT Mumbai09 Feb 2024AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhm/S Rdc Ventures Vs. Principal Commissioner Office No.-110 Of Income Tax-27 Ridhhisidhhi Premises Room No. 401, 4 Th Floor, Society, Near Sahakar Tower No. 6, Vashi Talkies Tilak Nagar, Railway Station, Chembur (West) Mumbai- Commercial Complex, 400089 Vashi, Navi Mumbai -400703 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aakfr0914Q Appellant .. Respondent Appellant By : Dhran Gandhi Respondent By : Sanyogita Nagpal Date Of Hearing 29.11.2023 Date Of Pronouncement 09.02.2024

For Appellant: Dhran GandhiFor Respondent: Sanyogita Nagpal

Section 143(2)Section 143(3)Section 263

…P a g e | 1 M/s RDC Ventures Vs. Pr.CIT-27 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/s RDC Ventures Vs. Principal Commissioner Office No.-110 of Income Tax-27 RidhhiSidhhi Premises Room No. 401, 4 th Floor, Society, Near Sahakar Tower No. 6, Vashi Talkies Tilak Nagar, Railway Station, Chembur (West) Mumbai- Commercial Complex, 400089 Vashi, Navi Mumbai -400703 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAKFR0914Q Appellant .. Respondent Appellant by : Dhran Gandhi Respondent by : Sanyogita Nagpal Date of Hearing 29.1…