KankanalaRavindra Reddy v. Income-Tax Officer

295 Taxmann 652High Court2023#8973 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 151ASection 148Section 147Section 144BSection 148ASection 142(1)Section 119Section 132A

Issues it is cited on

section 135asection 90asection 151asection 135national faceless assessment centrespecified authorityincome escaping assessmentfaceless assessmentsection 148a(b)section 148asection 90section 119

Judgments citing KankanalaRavindra Reddy v. Income-Tax Officer

MOHAMMAD NAZIM AHMAD,NALANDA vs. ITO, WARD-2(3), BIHARSHARIFF, BIHARSHARIFF

In the result, the appeal of the assessee is allowed

ITA 371/PAT/2025[2017-18]Status: DisposedITAT Patna26 Feb 2026AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am**

Section 143(2)Section 147Section 148Section 151A

…### **IN THE INCOME TAX APPELLATE TRIBUNAL "PATNA" BENCH, PATNA** ## **BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM** **ITA No.371/PAT/2025** **(Assessment Year: 2017-18)** #### **Mohammad Nazim Ahmad** Moh. Pakki Talab, Pilikothi, Biharshariff, Nalanda, **ITO, Ward-2(3), Biharshariff** Patna, Bihar Patna-803101 **(Appellant) (Respondent)** **PAN No. BOAPA8788J** **Vs.** **Assessee by** : S/Shri AK Rastogi Rakesh Kumar, ARs **Revenue by** : Shri Ashwani Kr. Singal, DR **Date of hear ing:** 28 .11 .2025 **Date of pronouncement:** 26 .02.2026 # **O R D E R** ## **Per Rajesh Kumar, AM:…

CHITRAKOOT TRADELINE PRIVATE LIMITED,KOLKATA vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 193/KOL/2025[2012-13]Status: DisposedITAT Kolkata26 Feb 2026AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Chitrakoot Tradeline Private Limited National Faceless Assessment C/O Agarwal Vishwanath & Centre, Associates, 2Nd Floor, E-Ramp, Jawaharlal Vs. 133/1/1A, S.N. Banerjee Road, Nehtru Road, New Delhi-110003 Pushkal Bhawan, 3 Rd Floor, Kolkata-700103, West Bengal (Appellant) (Respondent) Pan No. Aabcc3130H Assessee By : S/Shri Deep Agarwal & Shubhankar Ghosh, Ars Revenue By : Shri Santanu Ghosh, Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 26.02.2026

For Appellant: S/Shri Deep Agarwal &For Respondent: Shri Santanu Ghosh, DR
Section 142(1)Section 143(3)Section 144BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Chitrakoot Tradeline Private Limited National Faceless Assessment C/o Agarwal Vishwanath & Centre, Associates, 2nd Floor, E-Ramp, Jawaharlal Vs. 133/1/1A, S.N. Banerjee Road, Nehtru Road, New Delhi-110003 Pushkal Bhawan, 3 rd floor, Kolkata-700103, West Bengal (Appellant) (Respondent) PAN No. AABCC3130H Assessee by : S/Shri Deep Agarwal & Shubhankar Ghosh, ARs Revenue by : Shri Santanu Ghosh, DR Date of hearing: 22.01.2026 Date of pronouncement: 26.02.2026 O R D E R Per Rajesh Kumar, AM: This i…

SAGAR BOTHRA,HOWRAH vs. NFAC, DELHI

In the result, the appeal of the assessee is allowed

ITA 2197/KOL/2025[2013-2014]Status: DisposedITAT Kolkata17 Feb 2026AY 2013-2014

Bench: Shri Rajesh Kumar, Am Sagar Bothra Nfac C/O Agarwal Vishwanath & The National Faceless Assessment Centre, 2 Nd Floor, E- Associates, 133/1/1A, S.N. Vs. Banerjee Road, Pushkal Bhawan, Ramp, Jawaharlal Nehru 3Rd Floor, Kolkata-700013, Wb Stadium, New Delhi-110003 (Appellant) (Respondent) Pan No. Anlpb4505H Assessee By : Shri Deep Agarwal, Ar Revenue By : Shri Pampa Ray, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 17.02.2026

For Appellant: Shri Deep Agarwal, ARFor Respondent: Shri Pampa Ray, DR
Section 142(1)Section 143(1)Section 148Section 151ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM Sagar Bothra NFAC C/o Agarwal Vishwanath & The National Faceless Assessment Centre, 2 nd Floor, E- Associates, 133/1/1A, S.N. Vs. Banerjee Road, Pushkal Bhawan, Ramp, Jawaharlal Nehru 3rd Floor, Kolkata-700013, WB Stadium, New Delhi-110003 (Appellant) (Respondent) PAN No. ANLPB4505H Assessee by : Shri Deep Agarwal, AR Revenue by : Shri Pampa Ray, DR Date of hearing: 29.01.2026 Date of pronouncement: 17.02.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order passed by the National…

INCOME TAX OFFICER, WARD-1, NIZAMABAD vs. BHARAT THAKKER KALPANA, NIZAMABAD

In the result, appeal of the Revenue is dismissed

ITA 1456/HYD/2025[2017-18]Status: DisposedITAT Hyderabad28 Jan 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1456/Hyd/2025 Assessment Year 2017-2018 The Income Tax Officer, Bharat Thakker Kalpana Ward-1, Nizamabad – 503 001. Vs. Nizamabad. Pan Afkpt4232Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: -None- राज" व "ारा /Revenue By: Ms P Sumitha, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13.01.2026 घोषणा की तारीख/Pronouncement: 28.01.2026 आदेश/Order

For Appellant: -None-For Respondent: MS P Sumitha, Sr. AR
Section 143(1)(a)Section 144BSection 147Section 148Section 148ASection 151A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1456/Hyd/2025 Assessment Year 2017-2018 The Income Tax Officer, Bharat Thakker Kalpana Ward-1, NIZAMABAD – 503 001. vs. NIZAMABAD. PAN AFKPT4232Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: -None- राज" व "ारा /Revenue by: MS P Sumitha, Sr. AR सुनवाई की तारीख/Date of hearing: 13.01.2026 घोषणा की तारीख/Pronouncement: 28.01.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT : This appeal by the Revenu…

PRAKASH REDDY VATTI,HYDERABAD vs. ITO, WARD-11(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1806/HYD/2025[2015-16]Status: DisposedITAT Hyderabad23 Jan 2026AY 2015-16

Bench: Shri Vijay Pal Raoआ.अपी.सं /Ita No.1806/Hyd/2025 Assessment Year 2015-2016 Vatti Prakash Reddy, The Income Tax Officer, Hyderabad – 500 018. Ward-11(1), Hyderabad. Vs. Telangana. Pin – 500 017. Pan Aaspv8120C Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca A Vamseedhar राज" व "ारा /Revenue By: Ms P Sumitha, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 15.01.2026 घोषणा की तारीख/Pronouncement: 23.01.2026 आदेश/Order

For Appellant: CA A VamseedharFor Respondent: MS P Sumitha, Sr. AR
Section 115BSection 144B(7)(vii)Section 148Section 148ASection 149(1)(b)Section 151Section 151ASection 250(6)Section 69A

…1 ITA.No.1806/Hyd./2025 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT आ.अपी.सं /ITA No.1806/Hyd/2025 Assessment Year 2015-2016 Vatti Prakash Reddy, The Income Tax Officer, Hyderabad – 500 018. Ward-11(1), Hyderabad. vs. Telangana. PIN – 500 017. PAN AASPV8120C Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA A Vamseedhar राज" व "ारा /Revenue by: MS P Sumitha, Sr. AR सुनवाई की तारीख/Date of hearing: 15.01.2026 घोषणा की तारीख/Pronouncement: 23.01.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDE…

THILAK BABU BOPPANA,CHITTOR vs. INCOME TAX OFFICER, WARD-1(1), TIRUPATI

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1628/HYD/2025[2020-21]Status: DisposedITAT Hyderabad09 Jan 2026AY 2020-21

Bench: Shri Manjunatha G. (Accountant Member), Shri Ravish Sood (Judicial Member)

For Appellant: Shri M.M. Shabid SameerFor Respondent: Shri K. Vinoth Kannan, Sr
Section 144Section 147Section 148Section 148A

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1628/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Thilak Babu Boppana, Vs. Income Tax Officer, Chittor. Ward-1(1), PAN: AMJPB4063B Tirupati. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri M.M. Shabid Sameer, Advocate राज" व "ारा/Revenue by: Shri K. Vinoth Kannan, Sr. AR सुनवाई की तारीख/Date of Hearing: 06/01/2026 घोषणा की तारीख/Date of 09/01/2026 Pronouncement: आदेश / ORDER PER. RAVISH SOOD, J.M: Th…

DY. COMMISSIONER OF INCOME TAX, HISAR vs. M/S. TAYAL SONS PVT. LTD., HISAR

The Appeals of the Assessee are allowed

ITA 3467/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…1 ITA No. 3322, 3323, 3446 & 3467/Del/2025 Tayal sons Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3323/DEL/2025 (A.Y. 2019-20) Tayal Sons Private Vs DCIT Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana PAN: AABCT6693E Appellant Respondent ITA No. 3467/DEL/2025 (A.Y. 2019-20) DCIT Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. PAN: AABCT6693E Appellant Respondent Assessee by Sh…

DCIT, HISAR vs. TAYAL SONS PVT. LTD., HISAR

The Appeals of the Assessee are allowed

ITA 3446/DEL/2025[2018]Status: DisposedITAT Delhi28 Nov 2025

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…1 ITA No. 3322, 3323, 3446 & 3467/Del/2025 Tayal sons Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3323/DEL/2025 (A.Y. 2019-20) Tayal Sons Private Vs DCIT Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana PAN: AABCT6693E Appellant Respondent ITA No. 3467/DEL/2025 (A.Y. 2019-20) DCIT Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. PAN: AABCT6693E Appellant Respondent Assessee by Sh…

TAYAL SONS PRIVATE LIMITED,HISAR vs. DCIT, HISAR

The Appeals of the Assessee are allowed

ITA 3323/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…1 ITA No. 3322, 3323, 3446 & 3467/Del/2025 Tayal sons Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3323/DEL/2025 (A.Y. 2019-20) Tayal Sons Private Vs DCIT Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana PAN: AABCT6693E Appellant Respondent ITA No. 3467/DEL/2025 (A.Y. 2019-20) DCIT Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. PAN: AABCT6693E Appellant Respondent Assessee by Sh…

TAYAL SONS PRIVATE LIMITED,HISAR vs. DCIT, HISAR

The Appeals of the Assessee are allowed

ITA 3322/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…1 ITA No. 3322, 3323, 3446 & 3467/Del/2025 Tayal sons Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3323/DEL/2025 (A.Y. 2019-20) Tayal Sons Private Vs DCIT Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana PAN: AABCT6693E Appellant Respondent ITA No. 3467/DEL/2025 (A.Y. 2019-20) DCIT Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. PAN: AABCT6693E Appellant Respondent Assessee by Sh…

CHIRAG KIRPAL,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, GURGAON

In the result, the appeal of the assessee is allowed

ITA 656/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumarchirag Kirpal, Vs. Acit, C/O. Anuj Bhatia, C-3, Bali International Taxation, Nagar, New Raja Garden, Gurgaon New Delhi (Appellant) (Respondent) Pan: Bwxpk8788D Assessee By : Shri. S. K. Gupta, Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri. S. K. Gupta, CAFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 139Section 143(2)Section 144BSection 144C(1)Section 144C(13)Section 144C(5)Section 147Section 148Section 148ASection 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Chirag Kirpal, Vs. ACIT, C/o. Anuj Bhatia, C-3, Bali International Taxation, Nagar, New Raja Garden, Gurgaon New Delhi (Appellant) (Respondent) PAN: BWXPK8788D Assessee by : Shri. S. K. Gupta, CA Revenue by: Shri M. S. Nethrapal, CIT DR Date of Hearing 17/09/2025 Date of pronouncement 30/09/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The Assessee Chirag Kirpal (hereinafter referred to as ‗assessee) by filing the present appeal sought to set aside the impugned order dated 29.…

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

…, no reliance can be placed on the said Office Memorandum to justify that the JAO has jurisdiction to issue notice under section 148 of the Act. Further the Hon'ble Telangana High Court in the case of Kankanala Ravindra Reddy v. ITO [2023] 156 taxmann.com 178/295 Taxmann 652 (Telangana) has held that in view of the provisions of Section 151A of the Act read with the Scheme dated 29th March 2022 the notices issued by the JAOs are invalid and bad in law. We are also of the same view.” 10. It can be seen from the above that Hon'ble Jurisidictional High Court followed the view taken by the Hon'ble Telangana High Cour…

KankanalaRavindra Reddy v. Income-Tax Officer (295 Taxmann 652) — Cited in 12 Judgments | BharatTax