What is PCIT v. Meenakshi Overseas Pvt. Ltd. authority for?

Reassessment proceedings initiated solely based on an investigation wing/appraisal report, without the Assessing Officer's independent application of mind to form a 'reason to believe' that income has escaped assessment, are beyond jurisdiction, bad in law, and void ab initio.

How many judgments cite PCIT v. Meenakshi Overseas Pvt. Ltd.?

468 judgments on BharatTax cite PCIT v. Meenakshi Overseas Pvt. Ltd. (395 ITR 677), spanning 2015 to 2026.

Which sections of the Income Tax Act does PCIT v. Meenakshi Overseas Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 143(3), Section 68, Section 151, Section 142(1).

PCIT v. Meenakshi Overseas Pvt. Ltd. (395 ITR 677)

G S BUILDWELL PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, WARD 10(1), DELHI, DELHI

In the result, appeal of the assessee is allowed

ITA 6581/DEL/2025[2012-13]Status: DisposedITAT Delhi08 Apr 2026AY 2012-13

Bench: Shri Raj Kumar Chauhan & Shri Manish Agarwal[Assessment Year : 2012-13] G.S.Buildwell Pvt.Ltd. Vs Ito A-12, Swasthya Vihar, Ward-10(1) East Delhi, Delhi-110092. Delhi Pan-Aaccg1781H Appellant Respondent Appellant By Shri Suresh Kumar Gupta, Ca Respondent By Shri Rajesh Kr. Dhanistha, Sr.Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 08.04.2026

Section 132Section 133(6)Section 143(3)Section 148

…ussing the contents and material which lead to form basis of appellant being beneficiary of accommodation entries. No material whatsoever was discussed or referred to in support of allegation. The Hon'ble Delhi High Court in PCIT vs Meenakshi Overseas (P) Ltd 395 ITR 677 (Del) held that mere reproduction of information without showing how the material referred in therein does not show application of mind by the AO in absence of any specific discussion on the material on the basis of which independent prima facie belief is reached that income has escaped assessment. To support the above proposition of law regardin…

LASCO CHEMIE PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, WARD-15(2), NEW DELHI, DELHI

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

ITA 3811/DEL/2025[2012-13]Status: DisposedITAT Delhi08 Apr 2026AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarlasco Chemie Private Vs. Income Tax Officer, Limited, Ward-15(2), Delhi 10489 Kalptaru, Sadar Thana Road Motia Khan, New Delhi 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcl 3502 E Appellant .. Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 143(3)Section 147Section 148Section 149Section 151Section 250

…5 (SC) - ITO vs Lakhmani Mewal Das: 103 ITR 437 (SC) - Jaimam Investments vs. ACIT: 439 ITR 154 (Bom.) - Revolation Forver Marketing (P) Ltd. v. ITO: 413 ITR 400 (Del) - Pr. CIT vs RMG Polyvinyl (1) Ltd. 396 1TR 5 (Del) - PCIT vs. Meenakshi Overseas (P.) Ltd. 395 ITR 677 (Del) - PCIT vs G & G Pharma India Ltd. 384 ITR 147 (Del.) - CIT v SFIL Stock Broking Ltd: 325 ITR 285 (Del) - CIT vs. Vinceta Jain and Atul Jain: 299 ITR 383 (Del) 19. In the facts of the present case, the reasons recorded stated that the name of appellant company appeared in the list of beneficiaries of client code modification alleged to be u…

ITO-WD-1(2)(1), AHMEDABAD, AHMEDABAD vs. AVS CORPORATION, AHMEDABAD

In the result, all the three appeals of the Revenue stand dismissed

ITA 1627/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Feb 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Ms. Nupur Shah, ARFor Respondent: Shri Alpesh Parmar, CIT-DR &

Section 115BSection 143(1)Section 147Section 148Section 250Section 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ# / $%थ# / ment Appellant बनाम/vs. Respondent Year(s) 1. 1627/Ahd/2024 2017-18 The ITO AVS Corporation Ward-1(2)(1) 2/D River View Ahmedabad Apartment Ashram Road Navrangpura Ahmedabad – 380 009 PAN: ABAFA 5312 Q (Assessee) (Revenue) 1620/Ahd/2024 2. 2018-19 Revenue A…

ITO-WD-1(2)(1), AHMEDABAD, AHMEDABAD vs. AVS CORPORATION, AHMEDABAD

In the result, all the three appeals of the Revenue stand dismissed

ITA 1621/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad26 Feb 2026AY 2019-20

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Ms. Nupur Shah, ARFor Respondent: Shri Alpesh Parmar, CIT-DR &

Section 115BSection 143(1)Section 147Section 148Section 250Section 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ# / $%थ# / ment Appellant बनाम/vs. Respondent Year(s) 1. 1627/Ahd/2024 2017-18 The ITO AVS Corporation Ward-1(2)(1) 2/D River View Ahmedabad Apartment Ashram Road Navrangpura Ahmedabad – 380 009 PAN: ABAFA 5312 Q (Assessee) (Revenue) 1620/Ahd/2024 2. 2018-19 Revenue A…

ITO-WD-1(2)(1), AHMEDABAD, AHMEDABAD vs. AVS CORPORATION, AHMEDABAD

In the result, all the three appeals of the Revenue stand dismissed

ITA 1620/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad26 Feb 2026AY 2018-19

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Ms. Nupur Shah, ARFor Respondent: Shri Alpesh Parmar, CIT-DR &

Section 115BSection 143(1)Section 147Section 148Section 250Section 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ# / $%थ# / ment Appellant बनाम/vs. Respondent Year(s) 1. 1627/Ahd/2024 2017-18 The ITO AVS Corporation Ward-1(2)(1) 2/D River View Ahmedabad Apartment Ashram Road Navrangpura Ahmedabad – 380 009 PAN: ABAFA 5312 Q (Assessee) (Revenue) 1620/Ahd/2024 2. 2018-19 Revenue A…

PALAK DESIGNER DIAMOND JEWELLERY,MAHIDHARPURA, SURAT vs. LD. AO, NFAC, DELHI

In the result, the appeal of the assessee for AY 2016-17 is dismissed

ITA 955/SRT/2024[2018-19]Status: DisposedITAT Surat23 Feb 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. Nos. 953 to 955/SRT/2024 (Assessment Year: 2016-17 to 2018-19) Palak Designer Diamond Jewellary Ld. Assessing Officer, Vs. 6/1704-5-6, Gundi Sheri, NFAC, Ratanjiparekh no Khancho, Delhi Mahidhapura, Surat-395003 [PAN : AALFP 3491 R] (Appellant) .. (Respondent) Appellant represented by : Shri Biren Shah, AR Respondent represented by: Shri Mukesh Jain, CIT (DR) & Shri Ajay Uke, Sr DR Date of Hearing 20.01.2026 Date of Pronouncement 23.02.2026 O R D E R PER DR. B.R.R. KUMAR, V…

PALAK DESIGNER DIAMOND JEWELLERY,MAHIDHARPURA, SURAT vs. LD. AO, NFAC, DELHI

In the result, the appeal of the assessee for AY 2016-17 is dismissed

ITA 954/SRT/2024[2017-18]Status: DisposedITAT Surat23 Feb 2026AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. Nos. 953 to 955/SRT/2024 (Assessment Year: 2016-17 to 2018-19) Palak Designer Diamond Jewellary Ld. Assessing Officer, Vs. 6/1704-5-6, Gundi Sheri, NFAC, Ratanjiparekh no Khancho, Delhi Mahidhapura, Surat-395003 [PAN : AALFP 3491 R] (Appellant) .. (Respondent) Appellant represented by : Shri Biren Shah, AR Respondent represented by: Shri Mukesh Jain, CIT (DR) & Shri Ajay Uke, Sr DR Date of Hearing 20.01.2026 Date of Pronouncement 23.02.2026 O R D E R PER DR. B.R.R. KUMAR, V…

PALAK DESIGNER DIAMOND JEWELLERY,MAHIDHARPURA SURAT vs. LD. AO, NFAC, DELHI

In the result, the appeal of the assessee for AY 2016-17 is dismissed

ITA 953/SRT/2024[2016-17]Status: DisposedITAT Surat23 Feb 2026AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. Nos. 953 to 955/SRT/2024 (Assessment Year: 2016-17 to 2018-19) Palak Designer Diamond Jewellary Ld. Assessing Officer, Vs. 6/1704-5-6, Gundi Sheri, NFAC, Ratanjiparekh no Khancho, Delhi Mahidhapura, Surat-395003 [PAN : AALFP 3491 R] (Appellant) .. (Respondent) Appellant represented by : Shri Biren Shah, AR Respondent represented by: Shri Mukesh Jain, CIT (DR) & Shri Ajay Uke, Sr DR Date of Hearing 20.01.2026 Date of Pronouncement 23.02.2026 O R D E R PER DR. B.R.R. KUMAR, V…

LABH COMBINES PVT. LTD.,,KOLKATA vs. DCIT, CIRCLE 7(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2382/KOL/2025[2017-2018]Status: DisposedITAT Kolkata17 Feb 2026AY 2017-2018

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 132Section 132(4)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.2382/Kol/2025 (Assessment Year 2017-18) Labh Combines Pvt. Ltd., 391, Block ‘G’ Shyam Sadan, New Alipore, Kolkata - 700053 [PAN: AAACL4352M] ……..…...…………….... Appellant vs. Deputy Commissioner of Income Tax, Circle 7(1), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700069 ……..…...…………….... Respondent Appearances by: Assessee represented by : S.K. Tulsiyan, Advocate & Puja Somani, AR Department represented by : Sandip Sarkar, JCIT, Sr. DR Date of concluding t…

SURANA BROS PVT. LTD.,,KOLKATA vs. ITO, WARD 12(1),, KOLKATA

Appeal of the assessee is allowed

ITA 2143/KOL/2025[2009-2010]Status: DisposedITAT Kolkata17 Feb 2026AY 2009-2010

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(2)Section 144Section 147Section 148Section 250

…nst the established norms that higher authority has to be very careful while granting the approval as is held in the case of Similarly, in case of Principal Commissioner of Income-tax-6 vs. Meenakshi Overseas (P.) Ltd. [2017] 82 taxmann.com 300 (Delhi)/[2017] 395 ITR 677 (Delhi)[26-05- 2017], it has been held that the satisfaction of the commissioner is essentially jurisdictional condition for reopening after four years, such satisfaction must be based on independent application of mind to the reasons recorded and materially available. The mechanical approval without consideration of facts vitiates the proceeding…

SANJAY RAWAT,DEHRADUN vs. ACIT CENTRAL CRICLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 95/DDN/2024[2013-14]Status: DisposedITAT Dehradun11 Feb 2026AY 2013-14

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] Ita Nos.90, 95 & 104/Ddn/2024 [Assessment Years : 2015-16, 2013-14 & 2013-14] Sanjay Rawat Vs Acit 18S Ats Colony, Central Circle Sahastradhara Road, Dehradun, Dehradun, Uttarakhand-248001 Uttarakhand Pan-Ahopr5244E Appellant Respondent Assessee By Shri Ajay Wadhwa, Adv. Shri Shivam Garg, Adv. & Shri Raghav Sharma, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 11.02.2026 Order Per Manish Agarwal, Am :

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 271

…ng any inquiries or investigation thus, the proceedings initiated u/s 148 deserves to be ITA Nos.90, 95 & 104/DDN/2024 hold bad in law. For this, he placed reliance on the judgements of Hon’ble Delhi High Court in the case of PCIT vs Meenakshi Overseas 2017] 395 ITR 677(Del.) and of Hon’ble Calcutta High Court in the case of PCIT vs GRD Commodities Ltd. [2023] 149 taxmann.com 223 (Calcutta). 10. Ld.AR argued that that it is a well-settled law that the entries found noted in the loose paper /documents, cannot be made the sole basis for re-opening the assessment. For this, he placed reliance on the judgment of Ho…

SANJAY RAWAT,DEHRADUN vs. ACIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 90/DDN/2024[2015-16]Status: DisposedITAT Dehradun11 Feb 2026AY 2015-16

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] Ita Nos.90, 95 & 104/Ddn/2024 [Assessment Years : 2015-16, 2013-14 & 2013-14] Sanjay Rawat Vs Acit 18S Ats Colony, Central Circle Sahastradhara Road, Dehradun, Dehradun, Uttarakhand-248001 Uttarakhand Pan-Ahopr5244E Appellant Respondent Assessee By Shri Ajay Wadhwa, Adv. Shri Shivam Garg, Adv. & Shri Raghav Sharma, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 11.02.2026 Order Per Manish Agarwal, Am :

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 271

…ng any inquiries or investigation thus, the proceedings initiated u/s 148 deserves to be ITA Nos.90, 95 & 104/DDN/2024 hold bad in law. For this, he placed reliance on the judgements of Hon’ble Delhi High Court in the case of PCIT vs Meenakshi Overseas 2017] 395 ITR 677(Del.) and of Hon’ble Calcutta High Court in the case of PCIT vs GRD Commodities Ltd. [2023] 149 taxmann.com 223 (Calcutta). 10. Ld.AR argued that that it is a well-settled law that the entries found noted in the loose paper /documents, cannot be made the sole basis for re-opening the assessment. For this, he placed reliance on the judgment of Ho…

SH.SANJAY RAWAT,,DEHRADUN vs. ACIT, CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 104/DDN/2024[2013-14]Status: DisposedITAT Dehradun11 Feb 2026AY 2013-14

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] Ita Nos.90, 95 & 104/Ddn/2024 [Assessment Years : 2015-16, 2013-14 & 2013-14] Sanjay Rawat Vs Acit 18S Ats Colony, Central Circle Sahastradhara Road, Dehradun, Dehradun, Uttarakhand-248001 Uttarakhand Pan-Ahopr5244E Appellant Respondent Assessee By Shri Ajay Wadhwa, Adv. Shri Shivam Garg, Adv. & Shri Raghav Sharma, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 11.02.2026 Order Per Manish Agarwal, Am :

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 271

…ng any inquiries or investigation thus, the proceedings initiated u/s 148 deserves to be ITA Nos.90, 95 & 104/DDN/2024 hold bad in law. For this, he placed reliance on the judgements of Hon’ble Delhi High Court in the case of PCIT vs Meenakshi Overseas 2017] 395 ITR 677(Del.) and of Hon’ble Calcutta High Court in the case of PCIT vs GRD Commodities Ltd. [2023] 149 taxmann.com 223 (Calcutta). 10. Ld.AR argued that that it is a well-settled law that the entries found noted in the loose paper /documents, cannot be made the sole basis for re-opening the assessment. For this, he placed reliance on the judgment of Ho…

DCIT, VIKASH BHAWAN DELHI vs. RAJAN KUMAR, LAXMI NAGAR,DELHI

In the result, the appeal of the Revenue appeal is dismissed and the cross objection filed by the assessee is allowed in the aforesaid manner

ITA 130/DEL/2025[2012-13]Status: DisposedITAT Delhi06 Feb 2026AY 2012-13

Bench: Shri Sudhir Kumar & Smt. Renu Jauhridcit Vs Rajan Kumar Room No. 218-D Block, 31,Vijay Block Laxmi Vikash Bhawan, Nagar Delhi-110092 Delhi- 110 002 Pan: Caapk8381E

Section 132Section 142(1)Section 143(1)Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER DCIT Vs Rajan Kumar ROOM NO. 218-D BLOCK, 31,Vijay Block Laxmi VIKASH BHAWAN, Nagar Delhi-110092 DELHI- 110 002 PAN: CAAPK8381E (APPELLANT) (RESPONDENT) & Cross Objection No.124/Del/2025 (A.Y.2012-13) Rajan Kumar Vs DCIT 31,Vijay Block Laxmi Nagar ROOM NO. 218-D Delhi-110092 BLOCK, VIKASH PAN: CAAPK8381E BHAWAN, DELHI- 110 002 (APPELLANT) (RESPONDENT) Revenue by Shri Ajay Kumar Arora, Sr. DR Assessee by Sh. Mukesh Kumar Jain, CA Sh. Atul Dhama, CA Sh. Samyak Jai…

PAWAN GARG,PANCHKULA vs. ITO WARD 5((5) CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 1218/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh02 Feb 2026AY 2014-15

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1218/Chd/2024 "नधा"रण वष" / Assessment Year: 2014-15 Shri Pawan Garg, The Ito, House No. 766, Sector 16, Vs Ward 5(5), Panchkula. Chandigarh. "थायी लेखा सं./Pan No: Abmpg4243N अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ajay Jain, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 27.01.2026 Date Of Pronouncement : 02.02.2026

For Appellant: Shri Ajay Jain, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR

Section 139Section 142(1)Section 147Section 148Section 234ASection 271Section 271(1)(c)Section 271FSection 68

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ, च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1218/CHD/2024 "नधा"रण वष" / Assessment Year: 2014-15 Shri Pawan Garg, The ITO, House No. 766, Sector 16, Vs Ward 5(5), Panchkula. Chandigarh. "थायी लेखा सं./PAN NO: ABMPG4243N अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Ajay Jain, CA Revenue by : Dr. Ranjit Kaur, Addl. CIT Sr.DR Date of Hearing : 27.01.2026 Date of Pronouncement : 02.02.2026 PHYSICAL HEARING O R D E R PER RAJ PA…

RITA DAS,HOOGHLY vs. I.T.O., WARD - 23(1), HOOGHLY, HOOGHLY

In the result, both the appeals of the assessee are allowed

ITA 1389/KOL/2024[2011-2012]Status: DisposedITAT Kolkata29 Jan 2026AY 2011-2012

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.1388 & 1389/Kol/2024 (निर्धारण वर्ा / Assessment Year : 2011-2012) Rita Das, Vs Acit, Cc-23 (1), Hooghly C/O S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata,Wb-700001 Pan No. :Arhpd 6149 D

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri Altaf Hussain, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.1388 & 1389/KOL/2024 (निर्धारण वर्ा / Assessment Year : 2011-2012) Rita Das, Vs ACIT, CC-23 (1), Hooghly C/o S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kolkata,WB-700001 PAN No. :ARHPD 6149 D (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri Somnath Ghosh, Advocate रधजस्व की ओर से /Revenue by : Shri Altaf Hussain, Sr. DR सुनवाई की तारीख / Date of Hearing : 29/0…

RITA DAS,HOOGHLY vs. I.T.O., WARD - 23(1), HOOGHLY, HOOGHLY

In the result, both the appeals of the assessee are allowed

ITA 1388/KOL/2024[2011-2012]Status: DisposedITAT Kolkata29 Jan 2026AY 2011-2012

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.1388 & 1389/Kol/2024 (निर्धारण वर्ा / Assessment Year : 2011-2012) Rita Das, Vs Acit, Cc-23 (1), Hooghly C/O S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata,Wb-700001 Pan No. :Arhpd 6149 D

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri Altaf Hussain, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.1388 & 1389/KOL/2024 (निर्धारण वर्ा / Assessment Year : 2011-2012) Rita Das, Vs ACIT, CC-23 (1), Hooghly C/o S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kolkata,WB-700001 PAN No. :ARHPD 6149 D (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri Somnath Ghosh, Advocate रधजस्व की ओर से /Revenue by : Shri Altaf Hussain, Sr. DR सुनवाई की तारीख / Date of Hearing : 29/0…

R.N. KHEMKA ENTERPRISES (P) LTD.,DELHI vs. ITO, WARD- 20(3), NEW DELHI

In the result, assessee’s appeal is allowed

ITA 6016/DEL/2018[2007-08]Status: DisposedITAT Delhi14 Jan 2026AY 2007-08

Bench: Ms. Madhumita Roy & Shri Amitabh Shuklaassessment Year: 2007-08

Section 133(6)Section 139Section 143(3)Section 147Section 148Section 151

…s regard the Ld. AR has relied upon the ratio of decisions in the cases of Pr. CIT v. Goodview Trading Pvt. Ltd. 97 CCH 0381 (Del.), Tia Enterprises P Ltd. v. ITO 468 ITR 5 (Del), Sabh Infrastructure v. ACIT 398 ITR 198 & PCIT v. Meenakshi Overseas P Ltd. 395 ITR 677, which is found to be applicable as the reasons recorded is found to be a product of non-application of mind, very basis of reopening is found to be vague and not sustainable in the eyes of law. 11. We have further considered the judgment relied upon by the Ld. AR on the ground of mechanical approval specifically on the mere statement of “I am…

M/S. SAGUN SALES PVT. LTD.,KOLKATA vs. I.T.O., WARD - 4(1), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 1194/KOL/2024[2011-2012]Status: DisposedITAT Kolkata13 Jan 2026AY 2011-2012

Bench: Shri George Mathan

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Abhijit Adhikary, Sr. DR

Section 147Section 148

…आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.1194/KOL/2024 (नििाारण वर्ा / Assessment Year :2011-2012) M/s Sagun Sales Private Limited, Vs ITO Ward-4(1), Kolkata Unit 3-B, 3rd Floor 24 Anuj Chamber, Park Street, Kolkata-700016 PAN No. :AALCS 0017 R (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Shri S.M.Surana, Advocate राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवाई की तारीख / Date of Hear…

NAVEEN SINGH,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, JAMSHEDPUR, JAMSHEDPUR

In the result, the appeal of the assessee is allowed

ITA 413/RAN/2024[2017-18]Status: DisposedITAT Ranchi06 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.413/Ran/2024 Assessment Year: 2017-18 Naveen Singh………...…………….…….…............................……….……Appellant M-9 Old, Adityapur Jamshedpur, Jharkhand- 831013. [Pan: Adkps4229A] Vs. Dcit, Circle-1, Jamshedpur.….....…..…..….........……........……...…..…..Respondent Appearances By: Shri P. S. Paul, Ca, Appeared On Behalf Of The Appellant. Shri Sumit Dasgupta, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 06, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Nfac, Delhi (Hereinafter Referred To As “Cit(A)”) Dated 12.09.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For Assessment Year 2017–18 Declaring A Total Income Of ₹43,99,340/- Under Section 139(1) Of The Act. The Return Was Processed Under Section 143(1) Accepting The Income As Declared. Subsequently, The Ao Issued A Notice Under Section 148 Of The Act After Recording Reasons & Obtaining Sanction From The Competent Authority. The Assessee Did Not Respond To The Notice Under Section 148. Thereafter, Multiple Notices Under Section 142(1) Were Issued, Including Final Opportunity Notices, Which Were Duly Served But Remained Unanswered.

Section 139(1)Section 142(1)Section 143(1)Section 144Section 147Section 148Section 250Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member I.T.A. No.413/Ran/2024 Assessment Year: 2017-18 Naveen Singh………...…………….…….…............................……….……Appellant M-9 Old, Adityapur Jamshedpur, Jharkhand- 831013. [PAN: ADKPS4229A] vs. DCIT, Circle-1, Jamshedpur.….....…..…..….........……........……...…..…..Respondent Appearances by: Shri P. S. Paul, CA, appeared on behalf of the appellant. Shri Sumit Dasgupta, appeared on behalf of the Respondent. Date of concluding the hearing : December 18…

PCIT v. Meenakshi Overseas Pvt. Ltd.

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