Prakash Pandurang Patil v. Income Tax Officer in Writ Petition No.10749 of

177 Taxmann.com 552High Court2025#15122 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 148Section 147Section 144BSection 153ASection 153DSection 56(2)(vii)(b)Section 69ASection 144

Issues it is cited on

section 135asection 148bsection 142asection 40a(ia)section 269tsection 253(3)section 56(2)(vii)(b)section 135section 151aorder under section 148a(d)prohibited by lawsection 144a

Judgments citing Prakash Pandurang Patil v. Income Tax Officer in Writ Petition No.10749 of

Gamnaram Okhaji Prajapati, Mumbai vs. DCIT. Circle 1(2)(1), Mumbai

Appeal is allowed

ITA 6791/MUM/2025[2016-17]Status: DisposedITAT Mumbai23 Dec 2025AY 2016-17

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Shri Dinesh ShahFor Respondent: Shri Swapnil Choudhary
Section 115BSection 144Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 153CSection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Gamnaram Okhaji Prajapati Room No.226, Ground Floor, Sahara Shopping Centre, Siiddik Road, Musafirkhana Mumbai – 400001. Maharashtra [PAN: BFTPP0328H] …………. Appellant Vs Deputy Commissioner of Income Tax Circle (1)(2)(1), Mumbai Room No.535, 5th Floor, Aaykar Bhavan, Maharshi Karve Marg, …………. Respondent Mumbai - 400020. Maharashtra. Appearance For the Appellant/Assessee : Shri Dinesh Shah For the Respondent/Department : Shri Swapnil Choudhary Date Conclusion of hearing : 22.12.20…

Shantilal Narottamdas Panchal, Malad East vs. ITO-41(3)(4), Mumbai, Bandra Kurla Complex

Appeal is allowed

ITA 3570/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Dec 2025AY 2017-18

Bench: Him.

For Appellant: Shri Ravindra PoojaryFor Respondent: Shri Bhagirath Ramawat
Section 144BSection 147Section 148Section 148ASection 151Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K (SMC)” BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Shantilal Narottamdas Panchal B-16, Rajhans Coop. HSG Society Ltd. Jitendra Road, Malad East, Mumbai - 400097 . Maharashtra [PAN: AATPP9539N] …………. Appellant Vs Income Tax Officer 41(3)(4), Mumbai Kautilya Bhavan, Bandra Kurla Complex, Mumbai – 400051. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Ravindra Poojary For the Respondent/Department : Shri Bhagirath Ramawat Date Conclusion of hearing : 12.11.2025 Pronouncement of order : 23.12.2025 O R D…

ACIT, Central Circle-II, Lucknow vs. Rakesh Kumar Pandey, Gonda U.P

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Mohd Azgar Ali, Nalgonda vs. ITO., Ward-1, Nalgonda

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

ITA 1283/HYD/2025[2017-18]Status: HeardITAT Hyderabad08 Oct 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 139(1)Section 142(1)Section 144(1)Section 144BSection 147Section 148Section 148ASection 151ASection 69A

…s. Prakash Pandurang Patil reported in [2025] 178 Taxmann.com 8 submitted that, the Hon’ble Supreme Court dismissed the SLP filed by the Revenue against the order passed by the Hon’ble High Court of Bombay in the case of Prakash Pandurang Patil Vs. ITO [2025] 177 Taxmann.com 552, and held that where reopening notice issued under Section 148 of the Act by the jurisdictional A.O. without mandatory faceless mechanism as per the provisions of Section 151A is not sustainable and the consequent assessment order passed by the A.O. is invalid. Therefore, he submitted that the order passed by the A.O. should be quashed.…

Prakash Pandurang Patil v. Income Tax Officer in Writ Petition No.10749 of (177 Taxmann.com 552) — Cited in 6 Judgments | BharatTax