Mumbai, in DCIT v. Larsen & Toubro Ltd in ITA No-5743 & 5745 of

173 Taxmann.com 582Reported decision2025#9465 most cited

What is Mumbai, in DCIT v. Larsen & Toubro Ltd in ITA No-5743 & 5745 of authority for?

Proceedings under sections 147/148 of the Income-tax Act, 1961, are invalid if the Assessing Officer fails to supply the requisite material along with the notice under section 148A(b), as directed by the Supreme Court in UOI v. Ashish Agarwal.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

DCIT v. Larsen & Toubro Ltd · section 148A(b) · section 147 · section 148 · Ashish Agarwal · notice u/s 148A(b) · invalid notice · reassessment proceedings · income escaping assessment

Sections most often in play

Section 148Section 149Section 147Section 148ASection 151Section 250Section 143(3)Section 144B

Issues it is cited on

section 148a(c)section 149(1)section 3(1)section 148 noticesection 148a(b)order under section 148a(d)section 148a(d)section 149section 149(1)(b)section 148aincome escaping assessmentnotice under section 148

Judgments citing Mumbai, in DCIT v. Larsen & Toubro Ltd in ITA No-5743 & 5745 of

Kanti Prasad Finvest Private Limited, Delhi vs. Ward 14(1), Delhi, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2928/DEL/2025[2015-16]Status: DisposedITAT Delhi13 Feb 2026AY 2015-16

Bench: Ms Madhumita Roy & Smt. Renu Jauhri

For Appellant: Shri Piyush Agarwal, CAFor Respondent: Shri Chandra Bhanu Mandal, Sr. DR
Section 147Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITAs No.2927 & 2928/Del/2025 Assessment Years : 2013-14 & 2015-16 Kanti Prasad Finvest Private Vs. ITO, Limited, Ward 14(1), 204, 2nd Floor, Delhi Main Joshi Road, Karol Bagh, Anand Parbat, SO Anand Parbat, Delhi - 110 005. PAN: AABCK8320P (Appellant) (Respondent) Assessee by : Shri Piyush Agarwal, CA Revenue by : Shri Chandra Bhanu Mandal, Sr. DR Date of Hearing : 23.12.2025 Date of Pronouncement : 13.02.2026 ORDER PER BENCH: The instant appeals filed by the Assess…

Kanti Prasad Finvest Private Limited, Delhi vs. Ward 14 (1), Delhi, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2927/DEL/2025[2013-14]Status: DisposedITAT Delhi13 Feb 2026AY 2013-14

Bench: Ms Madhumita Roy & Smt. Renu Jauhri

For Appellant: Shri Piyush Agarwal, CAFor Respondent: Shri Chandra Bhanu Mandal, Sr. DR
Section 147Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITAs No.2927 & 2928/Del/2025 Assessment Years : 2013-14 & 2015-16 Kanti Prasad Finvest Private Vs. ITO, Limited, Ward 14(1), 204, 2nd Floor, Delhi Main Joshi Road, Karol Bagh, Anand Parbat, SO Anand Parbat, Delhi - 110 005. PAN: AABCK8320P (Appellant) (Respondent) Assessee by : Shri Piyush Agarwal, CA Revenue by : Shri Chandra Bhanu Mandal, Sr. DR Date of Hearing : 23.12.2025 Date of Pronouncement : 13.02.2026 ORDER PER BENCH: The instant appeals filed by the Assess…

Gopal Krishan Bansal, Mandi Gobindgarh, Punjab vs. ITO Ward -1, Mandi Gobindgarh, Sirhind

In the result, appeal of the Assessee is allowed and cross appeal filed by the Revenue is dismissed

ITA 614/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 143(3)Section 148Section 149

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 614 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2013-14 Gopal Krishan Bansal, बनाम The ITO Aggarwal Steel Tubes, Amloh Road Ward-1, Mandi Gobindgarh Near Shiv Mandir, Mandi Gobindgarh-147301, Punjab "ायी लेखा सं./PAN NO: AFMPB3588H अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 478 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2013…

Income Tax Office, Ward-I Mandi Gobindgarh Hq Sirhind vs. Gopal Krishan Bansal, Aggarwal Steel Tubes

In the result, appeal of the Assessee is allowed and cross appeal filed by the Revenue is dismissed

ITA 478/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 143(3)Section 148Section 149

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 614 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2013-14 Gopal Krishan Bansal, बनाम The ITO Aggarwal Steel Tubes, Amloh Road Ward-1, Mandi Gobindgarh Near Shiv Mandir, Mandi Gobindgarh-147301, Punjab "ायी लेखा सं./PAN NO: AFMPB3588H अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 478 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2013…

Sankar Patro, Ganjam vs. Income Tax Officer, Ward-1, Berhampur

In the result, appeal of the assessee is allowed

ITA 417/CTK/2025[2016-17]Status: DisposedITAT Cuttack01 Dec 2025AY 2016-17

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

For Appellant: Shri S.K.Sarangi, ARFor Respondent: Shri Vijay Singh, Sr. DR
Section 148Section 148A

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) "ी जाज" माथन, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.417/CTK/2025 ("नधा"रण वष" / Assessment Year : 2016-2017) Sankar Patro, Vs ITO, Ward-1, Berhampur Sankarpur Street, Panigrahipentho Aska Road, Brahmapur, Dist : Ganjam-760006 PAN No. :ABMPP 6344 H (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri S.K.Sarangi, AR राज"व क" ओर से /Revenue by : Shri…

Dharampal Satyapal Ltd., New Delhi vs. ACIT Central Circle 29, New Delhi

ITA 5519/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Oct 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year : 2015-16 Dharampal Satyapal Ltd., Vs. Acit, 98, Okhla Industrial Estate Central Circle-29, Phase Iii, New Delhi. Tehkhand, New Delhi – 110 020. Pan: Aaacd0132H (Appellant) (Respondent) Assessee By : Shri R.S. Singhvi; Shri Satya Jeet Goel; & Shri Rajat Garg, Cas Revenue By : Shri Amit Jain, Cit-Dr Date Of Hearing : 11.09.2025 Date Of Pronouncement : 15.10.2025 Order

For Appellant: Shri R.S. SinghviFor Respondent: Shri Amit Jain, CIT-DR
Section 115JSection 144CSection 147Section 148Section 148ASection 149Section 69ASection 80ISection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year : 2015-16 Dharampal Satyapal Ltd., Vs. ACIT, 98, Okhla Industrial Estate Central Circle-29, Phase III, New Delhi. Tehkhand, New Delhi – 110 020. PAN: AAACD0132H (Appellant) (Respondent) Assessee by : Shri R.S. Singhvi; Shri Satya Jeet Goel; & Shri Rajat Garg, CAs Revenue by : Shri Amit Jain, CIT-DR Date of Hearing : 11.09.2025 Date of Pronouncement : 15.10.2025 ORDER PER ANUBHAV SHARMA, JM: This is an appeal preferred by the Assessee again…

Deputy Commissioner of Income Tax-1(1), Raipur vs. Usha Devi Singhania, Raipur

In the result, appeal of the revenue in ITA No

ITA 270/RPR/2025[2015-16]Status: DisposedITAT Raipur31 Jul 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.269 & 270/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

For Appellant: Shri Praveen Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139Section 142Section 143Section 147Section 148

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.269 & 270/RPR/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner of Income Tax-1(1), Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/s. Usha Devi Singhania Manjusha, 15/480 Civil Lines, Raj Bhawan, Raipur (C.G.)-492 001 PAN: AJGPS4079J ……""यथ" / Respondent Assessee by : Shri Praveen Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing :…

Deputy Commissioner of Income Tax-1(1), Raipur vs. Usha Devi Singhania, Raipur

In the result, appeal of the revenue in ITA No

ITA 269/RPR/2025[2013-14]Status: DisposedITAT Raipur31 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.269 & 270/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

For Appellant: Shri Praveen Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139Section 142Section 143Section 147Section 148

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.269 & 270/RPR/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner of Income Tax-1(1), Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/s. Usha Devi Singhania Manjusha, 15/480 Civil Lines, Raj Bhawan, Raipur (C.G.)-492 001 PAN: AJGPS4079J ……""यथ" / Respondent Assessee by : Shri Praveen Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing :…

Heena Irfan Bepati, Sangli vs. Income Tax Officer, Sangli

In the result, appeal of the assessee is partly allowed

ITA 1184/PUN/2025[2014-15]Status: DisposedITAT Pune29 Jul 2025AY 2014-15

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.1183 & 1184 /Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Heena Irfan Bepari, V The Income Tax Officer, 661, Raviwar Peth, S Ward-5, Sangli. Madhavnagar, Sangli – 416416. Maharashtra. Pan: Bnepb9635A Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte– Ar Revenue By Shri Sandeep P Sathe –Jcit(Dr) Date Of Hearing 16/07/2025 Date Of Pronouncement 29/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 & 2014-15 Both Dated 24.03.2025 Respectively.For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal In Ita

Section 143(2)Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.1183 and 1184 /PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 and 2014-15 Heena Irfan Bepari, V The Income Tax Officer, 661, Raviwar Peth, s Ward-5, Sangli. Madhavnagar, Sangli – 416416. Maharashtra. PAN: BNEPB9635A Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte– AR Revenue by Shri Sandeep P Sathe –JCIT(DR) Date of hearing 16/07/2025 Date of pronouncement 29/07/2025 आदे…

Heena Irfan Bepari, Sangli vs. Income Tax Officer, Sangli

In the result, appeal of the assessee is partly allowed

ITA 1183/PUN/2025[2013-14]Status: DisposedITAT Pune29 Jul 2025AY 2013-14

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.1183 & 1184 /Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Heena Irfan Bepari, V The Income Tax Officer, 661, Raviwar Peth, S Ward-5, Sangli. Madhavnagar, Sangli – 416416. Maharashtra. Pan: Bnepb9635A Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte– Ar Revenue By Shri Sandeep P Sathe –Jcit(Dr) Date Of Hearing 16/07/2025 Date Of Pronouncement 29/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 & 2014-15 Both Dated 24.03.2025 Respectively.For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal In Ita

Section 143(2)Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.1183 and 1184 /PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 and 2014-15 Heena Irfan Bepari, V The Income Tax Officer, 661, Raviwar Peth, s Ward-5, Sangli. Madhavnagar, Sangli – 416416. Maharashtra. PAN: BNEPB9635A Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte– AR Revenue by Shri Sandeep P Sathe –JCIT(DR) Date of hearing 16/07/2025 Date of pronouncement 29/07/2025 आदे…

Lakshmi Narasimhan Santhi, Chennai vs. The Assessment Unit, NFAC, New Delhi, Delhi

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

ITA 3013/CHNY/2024[2013-14]Status: DisposedITAT Chennai02 Jul 2025AY 2013-14

Bench: Shri George George Kand Shri S.R. Raghunatha

For Appellant: Shri S.R. Srikrishna, CAFor Respondent: Shri Kumar Chandan, JCIT
Section 143(3)Section 147Section 148Section 148ASection 250

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:3013/CHNY/2024 िनधा"रण वष"/Assessment Year:2013-14 Smt. Lakshmi Narasimhan The Asst. Commissioner of Santhi, Vs. Income Tax, Plot No.6, SriNrisimham Pratish Non-Corporate Circle-7(1), Street, Chennai. VGN Avenue, Eri-Scheme, Mogappair West, Chennai – 600 037. PAN: ACAPS 7420C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : S…