Kumar Agarwal v. Union of India

2021 SCC OnLine ALL 799Reported decision2021#23509 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 147Section 148Section 148ASection 149Section 143(3)Section 151Section 250Section 133A

Issues it is cited on

bona fide mistakesection 148 noticespecified authoritysection 148a(b)section 148a(d)section 149section 148afinal assessment ordernotice under section 148reassessment proceedingssection 143(2)section 148

Judgments citing Kumar Agarwal v. Union of India

Mohit Chandak, Chennai vs. DCIT Central Circle 3(3), Chennai

The appeals of the assessee are allowed

ITA 194/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Jul 2025AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 133ASection 147Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद एवं माननीय अिमताभ शु'ा, लेखा सद के सम) BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17 Mohit Chandak, The Dy. Commissioner of Income 14, Chinna Thambi Street, Vs. Tax, Parrys, Chennai-600 001. Central Circle-3(3), Chennai. [PAN: AOZPM 8624D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथK की ओर से/ Appellant by : Shri D.Anand, Advocate MNथK…

Mohit Chandak, Chennai vs. DCIT Central Circle 3(3), Chennai

The appeals of the assessee are allowed

ITA 191/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 133ASection 147Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद एवं माननीय अिमताभ शु'ा, लेखा सद के सम) BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17 Mohit Chandak, The Dy. Commissioner of Income 14, Chinna Thambi Street, Vs. Tax, Parrys, Chennai-600 001. Central Circle-3(3), Chennai. [PAN: AOZPM 8624D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथK की ओर से/ Appellant by : Shri D.Anand, Advocate MNथK…

Pankaj Chandrakant Pimple, Borivali (West), Mumbai vs. Int Tax Ward 3(3)(1), Mumbai

ITA 1577/MUM/2024[2017-18]Status: DisposedITAT Mumbai20 Dec 2024AY 2017-18

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 143(2)Section 144Section 144C(1)Section 148Section 148ASection 151Section 56Section 56(2)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT. RENU JAUHRI, AM ITA No. 1577/Mum/2024 (Assessment Year: 2017-18) Pankaj Chandrakant Pimple Vs. International Tax Ward 3(3)(1) 34 Anant Apts, Near Punjab & Sindh Bank, Vazira Naka, Borivali (W), Mumbai-400 091 Room No. 1631, 16th Floor, Air India Building, Nariman Point, Mumbai-400 021 PAN/GIR No. AIKPP 9700 A (Assessee) (Respondent) Assessee by Shri Ajay Singh a/w. Shri. Akshay Pawar Respondent by Shri. Mahesh Pamnani (Sr. DR) Date of Hearing 11.10.2024 Date of Pronouncement 20.12.2024 ORDER Per Kavitha Rajagopal, J M…

Kumar Agarwal v. Union of India (2021 SCC OnLine ALL 799) — Cited in 3 Judgments | BharatTax