Mrs. Chitra Supekar v. ITO

453 ITR 530High Court2023#25184 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 148Section 148ASection 151Section 144BSection 147Section 151ASection 114Section 149

Issues it is cited on

section 151(ii)specified authoritysection 148afaceless assessmentchief commissionersection 151notice under section 148section 15section 148prescribedsection 14

Judgments citing Mrs. Chitra Supekar v. ITO

SHARMANJI YARNS PRIVATE LIMITED,LUDHIANA PUNJAB vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1, LUDHIANA, LUDHIANA

Appeal stand allowed in terms of our above order

ITA 596/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh12 Nov 2025AY 2016-17

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.530/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) Jcit (In Situ) M/S Sharmanji Yarns Pvt. Ltd. Aaykar Bhawan, Rishi Nagar बनाम/ Village Lakhowal Road Ludhiana – 141001 Kohara, Jandiali Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.596/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) M/S Sharmanji Yarns Pvt. Ltd. Dcit-Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Ludhiana – 141001 Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Tej Mohan Singh (Advocate) – Ld. Ar Revenue By : Smt. Kusum Bansal (Cit)(Virtual) A/W Dr. Ranjit Kaur (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 08-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 12/11/2025

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT)(Virtual) a/w Dr
Section 144BSection 147Section 148Section 151A

…specified authority in the case of the assessee as per the provisions of Sec. 151(ii) of the Act. To support, the same, reference has been made to various decisions including the decision of Hon’ble Bombay High Court in the case of Mrs. Chitra Supekar vs ITO (453 ITR 530) followed by same court in Gigantic Mercantile Pvt. Ltd. (165 Taxmann.com 646). Similar is stated to be the view of Hon’ble Delhi High Court in the case of Twylight Infrastructure Pvt. Ltd. (463 ITR 702) as well as in Ashok Kumar Makhija (466 ITR 283). 5. In concluding para of order passed by Ld. AO under Clause (d) of Sec.148A (as placed on Page…

JOINT COMMISSIONER OF INCOME TAX (IN SITU) CIRCLE-I, LUDHIANA, LUDHIANA vs. SHARMANJI YARNS PRIVATE LIMITED, LUDHIANA

Appeal stand allowed in terms of our above order

ITA 530/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh12 Nov 2025AY 2016-17

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.530/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) Jcit (In Situ) M/S Sharmanji Yarns Pvt. Ltd. Aaykar Bhawan, Rishi Nagar बनाम/ Village Lakhowal Road Ludhiana – 141001 Kohara, Jandiali Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.596/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) M/S Sharmanji Yarns Pvt. Ltd. Dcit-Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Ludhiana – 141001 Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Tej Mohan Singh (Advocate) – Ld. Ar Revenue By : Smt. Kusum Bansal (Cit)(Virtual) A/W Dr. Ranjit Kaur (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 08-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 12/11/2025

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT)(Virtual) a/w Dr
Section 144BSection 147Section 148Section 151A

…specified authority in the case of the assessee as per the provisions of Sec. 151(ii) of the Act. To support, the same, reference has been made to various decisions including the decision of Hon’ble Bombay High Court in the case of Mrs. Chitra Supekar vs ITO (453 ITR 530) followed by same court in Gigantic Mercantile Pvt. Ltd. (165 Taxmann.com 646). Similar is stated to be the view of Hon’ble Delhi High Court in the case of Twylight Infrastructure Pvt. Ltd. (463 ITR 702) as well as in Ashok Kumar Makhija (466 ITR 283). 5. In concluding para of order passed by Ld. AO under Clause (d) of Sec.148A (as placed on Page…

AAMYA RESOURCES LLP,ANDHERI EAST vs. ITO, WARD 24(1)(1) MUMBAI, MUMBAI

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

ITA 4423/MUM/2025[2016-17]Status: DisposedITAT Mumbai21 Aug 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Om Prakash Kantvs. Ito, Ward 24(1)(1) Aamya Resources Llp Piramal Chamber, 1, Wilson House, Old Mumbai – 400012. Nagardas Road, Andheri (E), Mumbai – 400069. Pan/Gir No. Abcfa4651A (Applicant) (Respondent) Assessee By Shri Satish Aggarwal (Virtually Appear) Revenue By Shri Surendra Mohan, Sr. Dr Date Of Hearing 21.08.2025 Date Of Pronouncement 24.09.2025 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 11.10.2019 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre / Cit(A), Mumbai For The Assessment Year 2015- 16. 2. Although, Assessee Had Raised Number Of Grounds In The Present Appeal But At The Outset Ld. Ar Pressed Ground No.4 Which Is Legal In Question & It Goes To The Roots Of The Case. Therefore, We Have Decided To Adjudicate This Ground Firstly, Ground No. 4, Which Is Reproduced Herein Below:

Section 148Section 149Section 151Section 250Section 3(1)

…vant assessment year without taking approval from PCCIT as contemplated by section 151(ii) of the Act, the same would invalidate reassessment proceedings. ii) The Hon'ble Bombay High Court has passed similar orders in the case of Chitra Supekar v. ΙΤΟ [2023] 453 ITR 530 (Bom)(HC), iii) Cipla Pharma and Life Sciences Ltd. vs DCIT [2024] 164 taxmann.com 663 (Bombay) Where Assessing Officer passed order under section 1484(d) and issued further reopening notice under section 148beyond period of three years and prior approval was taken from Principal Commissioner in terms of section 151(i) and not by specified autho…

Mrs. Chitra Supekar v. ITO (453 ITR 530) — Cited in 3 Judgments | BharatTax