Pradeep Himatlal Shah v. ITO

170 Taxmann.com 471High Court2025#10255 most cited

What is Pradeep Himatlal Shah v. ITO authority for?

A notice under section 148 of the Income-tax Act, 1961, issued beyond three years from the relevant assessment year, requires the sanction of the Chief Commissioner or Commissioner, and not merely the Principal Commissioner, for validity.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2025 to 2026.

Also referred to as

Pradeep Himatlal Shah v. ITO · section 148 · section 151 · section 151(ii) · sanctioning authority · Principal Commissioner · Chief Commissioner · reopening assessment · invalid notice · jurisdictional safeguard

Sections most often in play

Section 147Section 148Section 151Section 148ASection 250Section 144BSection 151(ii)Section 115BBE

Issues it is cited on

section 151(ii)sanctioning authorityorder under section 148a(d)specified authoritysection 148a(b)section 148a(d)section 148achief commissionersection 151notice under section 148section 15section 148

Judgments citing Pradeep Himatlal Shah v. ITO

Abdul Salam Mohamed Yasin, Mumbai vs. DCIT Circle 17(1), Mumbai

In the result, the appeal of the assessee is allowed on legal grounds

ITA 7502/MUM/2025[2017-18]Status: DisposedITAT Mumbai21 Jan 2026AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

For Appellant: 1. Assessment Year
Section 07Section 1Section 144Section 144BSection 147Section 148Section 148ASection 149(1)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Abdul Salam Mohamed Vs. DCIT, Circle 17(1), Yasin Mumbai Plot No.339, Industrial Pipes and Tubes Victoria Overbriege Darukhana, Reay Road Mumbai – 400 001 PAN/GIR No.AMFPS1040M (Appellant) .. (Respondent) Assessee by Shri Hitesh Jain Revenue by Shri Surendra Mohan, Sr. DR Date of Hearing 19/01/2026 Date of Pronouncement 21/01/2026 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 13.10.2025 passed…

Jayesh H. Sanghavi HUF, Mumbai vs. ITO Ward 33(1)(1), Mumbai

In the result, the appeal of the assessee is allowed on legal grounds

ITA 6784/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Dec 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 10(38)Section 144Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Jayesh H. Sanghavi Vs. ITO WARD 33(1) (1) HUF B-204, Sushil CHS Ltd., A.S. Marg, Ashok Nagar, Kandivali (E) Mumbai – 400 001 PAN/GIR No.AAFHJ3520B (Appellant) .. (Respondent) Assessee by Shri Ketan Vajani Revenue by Shri Adesh Rai, Sr.DR Date of Hearing 24/12/2025 Date of Pronouncement 30/12/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): This appeal has been preferred by the assessee against the order dated 26.08.2025 passed by the National Faceless Appeal Centre, Delhi, a…

Hemlata Mahendra Chavda, Mumbai vs. ITO, Ward 19(2)(2), Mumbai

In the result, the appeal filed by the assessee is allowed on legal grounds

ITA 6770/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Dec 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 144Section 147Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘ SMC ‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Hemlata Mahendra Vs. ITO, WORD 19(2)(2), Chavda Mumbai 1st Floor, 22-B, Shakti Sadan Lamington Road Opp. Nav Jeevan Soc., Grant Road Mumbai-400007 PAN/GIR No.ACXPC9918J (Appellant) .. (Respondent) Assessee by Shri. Aditya Ramchandran Revenue by Shri. Sandeep Jumale-Sr. DR Date of Hearing 24/12/2025 Date of Pronouncement 30/12/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): This appeal has been preferred by the assessee assailing the order dated 10.10.2025 passed by the Nat…

Vishal Vijay Jaiswal, Jalgaon vs. ITO Ward 2(1), Jalgaon

In the result, appeal of the assessee is allowed

ITA 1634/PUN/2025[2017-18]Status: DisposedITAT Pune03 Sept 2025AY 2017-18

Bench: Dr.Manish Borad

For Appellant: Shri Vinay KawadiaFor Respondent: Shri Sanjay Dhivare
Section 147Section 148Section 148ASection 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1634/PUN/2025 Assessment Year : 2017-18 Vishal Vijay Jaiswal, Vs. ITO, Ward-2(1), Bus Stand Road, Jalgaon Faizpur, Tal: Yawal, Dist: Jalgaon-425503, Maharashtra PAN: ANDPJ9632M Appellant Respondent Appellant by : Shri Vinay Kawadia (through virtual) Respondent by : Shri Sanjay Dhivare Date of hearing : 11.08.2025 Date of pronouncement : 03.09.2025 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 29.05.2025 o…

Anuj Satishkumar Bansal, Surat vs. ITO, Ward-1(3)(1), Surat

In the result, the appeal of the assessee is allowed

ITA 1267/SRT/2024[2017-18]Status: DisposedITAT Surat31 Jul 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth, Accountant Mmber आयकर अपील सं./Ita No.1267/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Anuj Satishkumar Bansal, Vs. Ito, 302, Shri Hari Appartment, Piplod Ward – 1(3)(1), Road Near Lancer Army School, Surat Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bwxpb3655C (Appellant) (Respondent) Appellant By Shri Ramesh Malpani, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 08/07/2025 Date Of Pronouncement 31/07/2025

Section 115BSection 142(1)Section 143(1)Section 147Section 148Section 148ASection 234ASection 250Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MMBER आयकर अपील सं./ITA No.1267/SRT/2024 Assessment Year: (2017-18) (Hybrid hearing) Anuj Satishkumar Bansal, Vs. ITO, 302, Shri Hari Appartment, Piplod Ward – 1(3)(1), Road Near Lancer Army School, Surat Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: BWXPB3655C (Appellant) (Respondent) Appellant by Shri Ramesh Malpani, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 08/07/2025 Date of Pronouncement 31/07/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, A…

M/S. Soft Zone, Pune vs. DCIT, Circle5, Pune, Puine

In the result, appeal of the assessee is partly allowed

ITA 724/PUN/2025[2017-18]Status: DisposedITAT Pune21 May 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.724/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 M/S.Soft Zone, V The Dcit, 84 Laxmi Road, Opp.Ganesh S. Circle-5, Pune. Peth Police Station, Ganesh Peth, Pune – 411003. Maharashtra. Pan: Appellant/ Assessee Respondent / Revenue Assessee By Shri Hari Krishan – Ar Revenue By Shri Vindo Pawar – Add.Cit(Dr) Date Of Hearing 08/05/2025 Date Of Pronouncement 21/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, 1961, For The A.Y.2017-18, Dated 16.01.2025. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Re-Opening Of The Assessment In This Case Is Invalid & Bad In Law. The Notice U/S 148 & Consequentially, The Impugned Re-

Section 115BSection 147Section 148Section 148ASection 151Section 151ASection 250Section 68

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.724/PUN/2025 िनधा"रण वष" / Assessment Year: 2017-18 M/s.Soft Zone, V The DCIT, 84 Laxmi Road, Opp.Ganesh s. Circle-5, Pune. Peth Police Station, Ganesh Peth, Pune – 411003. Maharashtra. PAN: Appellant/ Assessee Respondent / Revenue Assessee by Shri Hari Krishan – AR Revenue by Shri Vindo Pawar – Add.CIT(DR) Date of hearing 08/05/2025 Date of pronouncement 21/05/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: T…

Yezdi Naushir Bharucha, Jalgaon vs. ITO Ward 1(3), Jalgaon

In the result, appeal of the assessee is partly allowed

ITA 315/PUN/2025[2017-18]Status: DisposedITAT Pune07 May 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.315/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Yezdi Naushir Bharucha, V The Income Tax Officer, Bharucha House, New Laxmi S. Ward-1(3), Jalgaon. Talkies Road, Amalner – 425401. Maharashtra. Pan: Abepb6770B Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S Pathak - Ar Revenue By Shri Date Of Hearing 06/05/2025 Date Of Pronouncement 07/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, Dated 11.12.2024 For The A.Y.2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “1] The Learned Cit(A) Erred In Holding That The Reopening U/S 148 Was Valid In Law Without Appreciating That The Notice U/S 148 Was Issued Was Invalid In Law & Accordingly, The Reassessment Order Passed U/S 147 Should Have Been Declared Null & Void.

Section 147Section 148Section 148ASection 151Section 250

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.315/PUN/2025 िनधा"रण वष" / Assessment Year: 2017-18 Yezdi Naushir Bharucha, V The Income Tax Officer, Bharucha House, New Laxmi s. Ward-1(3), Jalgaon. Talkies Road, Amalner – 425401. Maharashtra. PAN: ABEPB6770B Appellant/ Assessee Respondent / Revenue Assessee by Shri Nikhil S Pathak - AR Revenue by Shri Date of hearing 06/05/2025 Date of pronouncement 07/05/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Thi…

Raju Shreedhar Ghodake, Pune vs. ITO Ward 14(1), Pune

In the result, appeal of the assessee is partly allowed

ITA 707/PUN/2025[2017-18]Status: DisposedITAT Pune30 Apr 2025AY 2017-18

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 148Section 148ASection 151Section 151ASection 250

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREDR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.707/PUN/2025 िनधा"रण वष" / Assessment Year: 2017-18 Raju Shreedhar Ghodake, V The Income Tax Officer, Sr.No.15, Anand Niwas, Pune- s Ward-14(1), Pune. Solapur road, Hadapsar, Pune – 411028. PAN: ABJPG4174F Appellant/ Assessee Respondent / Revenue Assessee by CA-Sarang Gudhate and Ashwini V. Shendye – Advocate – AR’s Revenue by Shri Ratnakar Shelake – Addl.JCIT(DR) Date of hearing 30/04/2025 Date of p…

Dinesh Dilip Mehta, Pune vs. Income Tax Officer, Ward-7(1), Pune

In the result, appeal of the assessee is partly allowed

ITA 2048/PUN/2024[2017-18]Status: DisposedITAT Pune30 Apr 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2048/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Dinesh Dilip Mehta, V The Income Tax Officer, 936 3, Irvin Road, New Nana S Ward-7(1), Pune. Peth, Opp.M Phule High School, Pune – 411002. Pan: Abbpm0414G Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S Pathak – Ar Revenue By Shri Vidya Ratna Kishor - Dr Date Of Hearing 25/03/2025 Date Of Pronouncement 30/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: Thisappeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961; Dated 01.08.2024For Assessment Year2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “1] The Learned Cit(A) Erred In Confirming An Addition Of Rs.69,10,300/- On Account Of Alleged Commission Income U/S 56 Of The Act.

Section 147Section 148Section 148ASection 151Section 250Section 56

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2048/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Dinesh Dilip Mehta, V The Income Tax Officer, 936 3, Irvin Road, New Nana s Ward-7(1), Pune. Peth, Opp.M Phule High School, Pune – 411002. PAN: ABBPM0414G Appellant/ Assessee Respondent / Revenue Assessee by Shri Nikhil S Pathak – AR Revenue by Shri Vidya Ratna Kishor - DR Date of hearing 25/03/2025 Date of pronouncement 30/04/2025 आदेश/ ORDER PER DR. DIPAK…

Kai Ganpatrao Sakharam Pawar Nagari Sahakari Patsanstha, Maryadit, Karad vs. ITO, Ward-1, Satara

In the result, appeal of the assessee is partly allowed

ITA 356/PUN/2025[2017-18]Status: DisposedITAT Pune29 Apr 2025AY 2017-18

Bench: DR. DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 147Section 148Section 148ASection 151Section 250Section 69A

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREDR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.356/PUN/2025 िनधा"रण वष" / Assessment Year: 2017-18 Kai Ganpatrao Sakharam Pawar V The Income Tax Officer, Nagari SahakariPatsnastha, s Ward-1, Satara. Rethare BK Karad – 415108. Maharashtra. PAN: AAFAK1650E Appellant/ Assessee Respondent / Revenue Assessee by Shri Nikhil S Pathak and Shri Mayuresh Doshi – AR’s Revenue by Shri Prashant B. Gandhale– JCIT(DR) Date of hearing 24/04/2025 Date of pronounc…