Pratishtha Garg v. ACIT

171 Taxmann.com 264High Court2025#5682 most cited

What is Pratishtha Garg v. ACIT authority for?

Proceedings initiated under Section 147/148 of the Income Tax Act, 1961, and notices issued under Section 148A(b) and Section 148 are liable to be quashed if the Assessing Officer fails to supply the requisite information/material along with the notice under Section 148A(b).

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

Pratishtha Garg v. ACIT · Section 148A(b) · Section 148 · Section 147 · reassessment proceedings · invalid notice · failure to supply material · quashing of notice

Sections most often in play

Section 148Section 147Section 149Section 148ASection 144BSection 151Section 69ASection 69C

Issues it is cited on

section 149(1)(b)section 149(1)sanction under section 151section 148 noticesection 3(1)section 148a(b)section 148asection 149order under section 148a(d)section 148a(d)specified authoritynotice under section 148

Judgments citing Pratishtha Garg v. ACIT

Mittal Homes Pvt Ltd, Delhi vs. ITO Ward-17(1), Delhi

In the result, the appeal of the Assessee is allowed

ITA 2328/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: # Shri Raj Kumar Chauhan & Shri Manish Agarwal

Section 143(1)(a)Section 148Section 148ASection 250Section 68

…### IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'A': NEW DELHI ### BEFORE # SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER # ITA No.2328/Del/2025, A.Y. 2015-16 | Mittal Homes Pvt. Ltd. | | Income Tax Officer | |------------------------|-----|--------------------| | D-243-245, | | Ward 17(1), | | KH. No. 593, | Vs. | C.R.Building | | Rajiv Nagar Extn. | | Delhi | | Bhalswa Dairy | | | | Delhi 110042 | | | | PAN: AAGCM7927B | |…

Genpact Services Llc, Gurgaon vs. ACIT, Circle - 1(3)(1), International Tax, New Delhi

In the result, appeal of the assessee is allowed

ITA 3480/DEL/2025[2015-16]Status: DisposedITAT Delhi31 Dec 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 144C(13)Section 147Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.- 3480/Del/2025 [Assessment Year: 2015-16] Genpact Servies LLC, ACIT, Plot No. 22A and B, Sector-18, Circle-1(3)(1), International Tax, Udyog Vihar, Gurgaon, Haryana- Vs Civic Centre, Minto Road, 122002. New Delhi-110002 PAN- AACCG3353P Assessee Revenue Assessee by Shri Vishal Kalra, Adv. (through VC), Ms. Reema Grewal & Ms. Snigdha Gautam, Advs. Revenue by Shri M.S. Nethrapal, CIT(DR) Date of Hearing 11.12.2025 Date of Pronouncement 31.12.2025 ORDER…

Naresh Amratlal Shah, Mumbai vs. ITO Ward-27(2)(1), Mumbai

In the result, the appeal of the In the result, the appeal of the Assessee is allowed allowed

ITA 6142/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Dec 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Respondent: Assessee by Shri Jitendra Singh & Shri
Section 115BSection 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 6142/MUM/25 Assessment Year: 2020-21 Naresh Amratlal Shah, ITO Ward – 27(2)(1), 204/205 Kalindi, Neelkanth Valley, Room No. 413, 4th Floor, Tower No.6, Vs. Vashi Station Complex, Vashi – 400703. 7th Road, Rajawadi, Ghatkopar – (East), Mumbai – 400077. PAN – AAVPS2055E Appellant Respondent : Assessee by Shri Jitendra Singh & Shri Akshay Pawar : Revenue by Shri Leyaqat Ali Aafaqui, Sr. D.R. : Date of Hearing 27/11/2025 : Date of pronouncement 24/12/2025…

Motiwala Auto Pvt. Ltd., Aurangabad vs. ITO, Ward1(1), Auranabad, Aurangabad

In the result, the appeal of the assessee is allowed

ITA 486/PUN/2025[2015-16]Status: DisposedITAT Pune09 Dec 2025AY 2015-16
For Appellant: Shri Shubham N. RathiFor Respondent: Shri Rajesh Haladkar
Section 142(1)Section 144Section 147Section 148Section 251(1)(a)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.486/PUN/2025 निर्धारण वर्ष / Assessment Year : 2015-16 Motiwala Auto Private Limited, Opposite Govt. Milk Scheme, Jalna Road, Aurangabad-431005 Vs. Income Tax Officer, Ward-1(1), Aurangabad PAN : AAECM7122Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Shubham N. Rathi Department by : Shri Rajesh Haladkar Date of hearing : 30-10-2025 Date of Pronouncement : 09-12-2025 आदेश / ORDER PER ASTHA CHANDRA, J…

Hemlata Paresh Surana, Mumbai vs. ITO Ward 19(1)(1), Mumbai

ITA 5840/MUM/2025[2015-16]Status: DisposedITAT Mumbai03 Dec 2025AY 2015-16

Bench: different High Courts where it is held that Notices issued under Section 148 after 1st April 2021 for A.Y.2015-16 would be bad in law. In this regard he relied upon the following judgments: (a) ITO vs. Venkatlal Iyyappa Rajana [2025] 178 taxmann.com 410 (Karnataka) [05-08-2025] (b) Pratishtha Garg Vs. Assistant Commissioner of Income-tax Central [2025] 171 taxmann.com 264 (Delhi) [19-12-2024] (c) Lalit Gulati vs. Assistant Commissioner of Income-tax [2025] 174 taxmann.com 273 (Delhi) [02-05

Section 148Section 148A

…5 Hemlata Paresh Surana Technologies Limited V. ACIT (supra). The judgment of this Court in Hexaware Technologies Limited (supra) is not yet set aside or modified by the Hon'ble Apex Court. 9. In rejoinder, the learned Counsel for the Applicant/Petitioner submitted that the issue of concession made by the Ld. ASG in respect of A.Y.2015-16 in Rajeev Bansal's case, came up for consideration before different High Courts where it is held that Notices issued under Section 148 after 1st April 2021 for A.Y.2015-16 would be bad in law. In this regard he relied upon the following judgments: (a) ITO vs. Venkatlal Iyyappa…

ITO-15(3)(1), Mumbai vs. Sanjaykumar Shankarlal Export Private Limited, Navi Mumba

ITA 4157/MUM/2024[2014-15]Status: DisposedITAT Mumbai31 Oct 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 133ASection 147Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 4026/Mum/2024 (Assessment Year: 2015-16) ACIT 27(1), Vs. Bhavesh Ranchhodas Mumbai Madiyar R. No.101 & 102, Anna Bhuvan, 87, C.D.R. Marg, Dana Bunder-400 009 PAN/GIR No.AAQPM6025M (Appellant) .. (Respondent) ACIT 27(1), Vs. Sanjaykumar Shankarlal Mumbai Export Pvt. Ltd., A-801/802, Groma House Sector-19, Opp. APMC Market II, Vashi, Navi Mumbai – 400 703 PAN/GIR No.AABCS4158H (Appellant) .. (Respondent) CO No.211/Mum/2024 (Arising out of ITA No. 4026/Mum/2024) (Assessmen…

ACIT 27 1 Mumbai, Mumbai vs. Bhavesh Ranchhodas Madiyar, Mumbai

ITA 4028/MUM/2024[2014]Status: DisposedITAT Mumbai31 Oct 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 133ASection 147Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 4026/Mum/2024 (Assessment Year: 2015-16) ACIT 27(1), Vs. Bhavesh Ranchhodas Mumbai Madiyar R. No.101 & 102, Anna Bhuvan, 87, C.D.R. Marg, Dana Bunder-400 009 PAN/GIR No.AAQPM6025M (Appellant) .. (Respondent) ACIT 27(1), Vs. Sanjaykumar Shankarlal Mumbai Export Pvt. Ltd., A-801/802, Groma House Sector-19, Opp. APMC Market II, Vashi, Navi Mumbai – 400 703 PAN/GIR No.AABCS4158H (Appellant) .. (Respondent) CO No.211/Mum/2024 (Arising out of ITA No. 4026/Mum/2024) (Assessmen…

ACIT 27 1 Mumbai, Mumbai vs. Bhavesh Ranchhodas Madiyar, Mumbai

ITA 4026/MUM/2024[2015-16]Status: DisposedITAT Mumbai31 Oct 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 133ASection 147Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 4026/Mum/2024 (Assessment Year: 2015-16) ACIT 27(1), Vs. Bhavesh Ranchhodas Mumbai Madiyar R. No.101 & 102, Anna Bhuvan, 87, C.D.R. Marg, Dana Bunder-400 009 PAN/GIR No.AAQPM6025M (Appellant) .. (Respondent) ACIT 27(1), Vs. Sanjaykumar Shankarlal Mumbai Export Pvt. Ltd., A-801/802, Groma House Sector-19, Opp. APMC Market II, Vashi, Navi Mumbai – 400 703 PAN/GIR No.AABCS4158H (Appellant) .. (Respondent) CO No.211/Mum/2024 (Arising out of ITA No. 4026/Mum/2024) (Assessmen…

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…

Garje Rudrappa Jayanna, Mandya vs. Income Tax Officer, Ward-1 & Tps, Mandya

In the result, appeals filed by the assessee are partly allowed

ITA 1079/BANG/2025[2018-19]Status: DisposedITAT Bangalore03 Oct 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue
Section 147Section 148Section 148ASection 149Section 271F

…IN INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.1078, 1079/Bang/2025 Assessment Years : 2015-16, 2018-19 Mr. Garje Rudrappa Jayanna, Vs. ITO, Bi, 20 Hibc Sub Division Ward–1 & TPS, Krishnarajapet Town, Krishnarajpet Mandya. (Rural) Mandya, Krishnarapete S.O 571 426, Karnataka. PAN : AIHPJ 8444 Q APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, CA Revenue by : Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue. Date of hearing : 11.09.2025 Date of Pronouncement : 03.10.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : Thes…

Garje Rudrappa Jayanna, Mandya vs. Income Tax Officer, Ward-1 & Tps, Mandya

In the result, appeals filed by the assessee are partly allowed

ITA 1078/BANG/2025[2015-16]Status: DisposedITAT Bangalore03 Oct 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue
Section 147Section 148Section 148ASection 149Section 271F

…IN INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.1078, 1079/Bang/2025 Assessment Years : 2015-16, 2018-19 Mr. Garje Rudrappa Jayanna, Vs. ITO, Bi, 20 Hibc Sub Division Ward–1 & TPS, Krishnarajapet Town, Krishnarajpet Mandya. (Rural) Mandya, Krishnarapete S.O 571 426, Karnataka. PAN : AIHPJ 8444 Q APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, CA Revenue by : Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue. Date of hearing : 11.09.2025 Date of Pronouncement : 03.10.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : Thes…

Nanjundaiah Chandraiah, Bengaluru vs. Income Tax Officer, Ward-3(3)(1), Bengaluru

In the result, the appeal of the filed by is allowed in above terms”

ITA 966/BANG/2025[2015-16]Status: DisposedITAT Bangalore11 Sept 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2015-16 Nanjundaiah Chandraiah, Vs. Ito, No.343-D 17Th Cross Road ,Ideal Homes Ward – 3(3)(1), Township Rajarajeshwarinagar Bangalore. Bangalore 560098 ,Karnataka India Pan : Acypc 8455 B Appellant Respondent Assessee By : Ms. Sakshi Deshpande & Shri. V. Srinivasan, Ca Revenue By : Shri. Subramanian B, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 03.09.2025 Date Of Pronouncement : 11.09.2025

For Appellant: Ms. Sakshi Deshpande and Shri. V. Srinivasan, CAFor Respondent: Shri. Subramanian B, JCIT(DR)(ITAT), Bangalore
Section 147Section 148Section 148ASection 149Section 3(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year : 2015-16 Nanjundaiah Chandraiah, Vs. ITO, No.343-D 17th Cross Road ,Ideal Homes Ward – 3(3)(1), Township Rajarajeshwarinagar Bangalore. Bangalore 560098 ,Karnataka India PAN : ACYPC 8455 B APPELLANT RESPONDENT Assessee by : Ms. Sakshi Deshpande and Shri. V. Srinivasan, CA Revenue by : Shri. Subramanian B, JCIT(DR)(ITAT), Bangalore. Date of hearing : 03.09.2025 Date of Pronouncement : 11.09.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member :…

Gemini Dyeing and Printing Mills Limited, Mumbai vs. Asst. Commissioner of Income Tax Circle 7(1)(1), Mumbai

The appeal of the assessee is allowed

ITA 2921/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Aug 2025AY 2015-16

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Ajay Nagpal, AR
Section 143(3)Section 147Section 148Section 148ASection 149Section 250Section 56(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2921/Mum/2025 (Assessment Year: 2015-16) M/s Gemini Dyeing and Printing ACIT, Circle-7(1)(1), Room No. 130, 1st Floor, Mills Ltd., Talreja Chawl, Opp. Dawn Mills, Aayakar Bhavan, M.K. Road, Vs. Ganpat Rao Kadam Marg, Lower Mumbai-400020. Parel, Mumbai-400013. PAN: AABCG0943J Appellant) : Respondent) Appellant /Assessee by : Shri Ajay Nagpal, AR : Shri Swapnil Choudhary, Sr. DR Revenue / Respondent by Date of Hearing : 19.08.2025 Date of Pronouncement : 28.08.2025 O R D E R Per Pad…

Tuffwud India Private Limited, Bangalore vs. DCIT, Circle-7(1)(1), Bangalore

In the result, the appeal of the filed by is allowed in above terms

ITA 571/BANG/2025[2015-16]Status: DisposedITAT Bangalore20 Aug 2025AY 2015-16

Bench: Shri George George K & Shri Soundararajan Kassessment Year: 2015-16

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Muthu Shankar, CIT (DR)
Section 148Section 151Section 153CSection 234ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year: 2015-16 Tuffwud India Private Limited., The Dy. Commissioner of Survey No.3, Byrathi Village, Income Tax, DOddagubbi Road, Circle-7(1)(1), Doddgubbi Post, Vs. Bengaluru. Bengaluru-560 049. PAN No. – AACCT 3884 G APPELLANT RESPONDENT Appellant by : Shri Ravishankar, Advocate Respondent by : Shri Muthu Shankar, CIT (DR) Date of Hearing : 29.07.2025 Date of Pronouncement : 20.08.2025 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: The present a…

Raj Rani Gupta, New Delhi vs. ITO, Ward 35(1), Delhi

In the result, the Assessee’s appeal is allowed

ITA 3418/DEL/2025[2015-16]Status: DisposedITAT Delhi13 Aug 2025AY 2015-16

Bench: SHRI MAHAVIR SINGH, HON'BLE (Vice President)

For Appellant: Shri Parikshit Agarwal, CA &For Respondent: Shri Sangeet Bansal, Sr. DR
Section 148Section 148ASection 149Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “SMC’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT Asstt. Year : 2015-16 Raj Rani Gupta, vs. ITO, Ward-35(1), 506, 2nd floor, Delhi Sharap Bhawan, Commercial Complex, Azadpur, New Delhi (PAN: AEQPG5421B) (Appellant) (Respondent) Appellant by : Shri Parikshit Agarwal, CA & Ms. Shuriti Khandelwal, CA Respondent by : Shri Sangeet Bansal, Sr. DR Date of Hearing 05.08.2025 Date of Pronouncement 05.08.2025 ORDER This appeal filed by the Assessee is directed against the order dated 19.03.2025 passed by the NFAC, Delhi for the assessment year 2015-…

Assistant Commissioner of Income Tax, Civic Centre, New Delhi vs. Harish Kumar, Delhi

In the result, the Assessee’s appeal is partly allowed

ITA 4676/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Jun 2025AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manish Agarwal, Hon’Bleasstt. Year : 2015-16 Harish Kumar Vs. Nfac, Delhi 5/21, Shanti Niketan, Chankaya Puri, South West Delhi, New Delhi – 21 (Pan: Aaipk9783G) (Appellant) (Respondent) & Asstt. Year : 2015-16 Acit, Vs. Harish Kumar, Room No. 1505, 15Th Floor, E-2 1/7, West Patel Nagar Tower, Dr. Sp Mukherjee New Delhi – 8 Civic Centre, New Delhi – 2 (Pan: Aaipk9783G) (Appellant) (Respondent) Appellant By : Shri Sanjay Agarwal, Ca & Sh. Sumaksh Mahajan, Ca Respondent By : Shri Surender Pal, Cit(Dr) Date Of Hearing 20.03.2025 Date Of Pronouncement 18.06.2025 Order Per Mahavir Singh, Vp : These Are Cross Appeals Filed By The Assessee As Well As Revenue Against The Order Dated 06.8.2024 Passed By The Ld. Cit(A)/Nfac, Delhi

For Appellant: Shri Sanjay Agarwal, CA &For Respondent: Shri Surender Pal, CIT(DR)
Section 144BSection 147Section 148Section 149Section 149(1)(b)Section 3Section 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANISH AGARWAL, HON’BLE ACCOUNTANT MEMBER Asstt. Year : 2015-16 Harish Kumar vs. NFAC, Delhi 5/21, Shanti Niketan, Chankaya Puri, South West Delhi, New Delhi – 21 (PAN: AAIPK9783G) (Appellant) (Respondent) And Asstt. Year : 2015-16 ACIT, vs. Harish Kumar, Room No. 1505, 15th floor, E-2 1/7, West Patel Nagar Tower, Dr. SP Mukherjee New Delhi – 8 Civic Centre, New Delhi – 2 (PAN: AAIPK9783G) (Appellant) (Respondent) Appellant by : Shri Sanjay Agarwal, CA & Sh. Sumaksh Mahajan, CA Res…

Harish Kumar, Delhi vs. NFAC, Delhi

In the result, the Assessee’s appeal is partly allowed

ITA 4602/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Jun 2025AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manish Agarwal, Hon’Bleasstt. Year : 2015-16 Harish Kumar Vs. Nfac, Delhi 5/21, Shanti Niketan, Chankaya Puri, South West Delhi, New Delhi – 21 (Pan: Aaipk9783G) (Appellant) (Respondent) & Asstt. Year : 2015-16 Acit, Vs. Harish Kumar, Room No. 1505, 15Th Floor, E-2 1/7, West Patel Nagar Tower, Dr. Sp Mukherjee New Delhi – 8 Civic Centre, New Delhi – 2 (Pan: Aaipk9783G) (Appellant) (Respondent) Appellant By : Shri Sanjay Agarwal, Ca & Sh. Sumaksh Mahajan, Ca Respondent By : Shri Surender Pal, Cit(Dr) Date Of Hearing 20.03.2025 Date Of Pronouncement 18.06.2025 Order Per Mahavir Singh, Vp : These Are Cross Appeals Filed By The Assessee As Well As Revenue Against The Order Dated 06.8.2024 Passed By The Ld. Cit(A)/Nfac, Delhi

For Appellant: Shri Sanjay Agarwal, CA &For Respondent: Shri Surender Pal, CIT(DR)
Section 144BSection 147Section 148Section 149Section 149(1)(b)Section 3Section 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANISH AGARWAL, HON’BLE ACCOUNTANT MEMBER Asstt. Year : 2015-16 Harish Kumar vs. NFAC, Delhi 5/21, Shanti Niketan, Chankaya Puri, South West Delhi, New Delhi – 21 (PAN: AAIPK9783G) (Appellant) (Respondent) And Asstt. Year : 2015-16 ACIT, vs. Harish Kumar, Room No. 1505, 15th floor, E-2 1/7, West Patel Nagar Tower, Dr. SP Mukherjee New Delhi – 8 Civic Centre, New Delhi – 2 (PAN: AAIPK9783G) (Appellant) (Respondent) Appellant by : Shri Sanjay Agarwal, CA & Sh. Sumaksh Mahajan, CA Res…

Skf India Limited, Mumbai vs. DCIT, 4(3)(1), Mumbai

In the result, the appeal by the assessee is allowed

ITA 2518/MUM/2024[2015-16]Status: DisposedITAT Mumbai16 May 2025AY 2015-16

Bench: Shri Sandeep Singh Karhailshri Bijayananda Prusethskf India Limited., 4Th Floor, Mahatma Gandhi Memorial Building, Mumbai Maharashtra - 400002 ............... Appellant Pan : Aaacs0684H

For Appellant: Shri Ajit Kumar JainFor Respondent: Shri Ajay Chandra, CIT-DR
Section 143(3)Section 144BSection 144C(1)Section 144C(13)Section 144C(5)Section 147Section 148Section 148ASection 149Section 149(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER SKF India Limited., 4th Floor, Mahatma Gandhi Memorial Building, Mumbai Maharashtra - 400002 ............... Appellant PAN : AAACS0684H v/s DCIT - 4(3)(1), ……………… Respondent Air India Building, 530, 4th Floor Nariman Point, Mumbai - 400021 Assessee by : Shri Ajit Kumar Jain Revenue by : Shri Ajay Chandra, CIT-DR Date of Hearing – 13/05/2025 Date of Order - 16/05/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal against the…

ACIT Circle - 22(1), Mumbai vs. Nilesh Haresh Parwani, Mumbai

In the result, the Cross Objection by the assessee is allowed, while the Revenue’s appeal is dismissed

ITA 266/MUM/2025[2015-16]Status: DisposedITAT Mumbai24 Apr 2025AY 2015-16

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Paresh Deshpande, Sr. DR
Section 133ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.266/Mum./2025 (Assessment Year : 2015–2016) ACIT, Circle-22(1), Room No.322, Piramal Chambers, Parel, ……………. Appellant Mumbai – 400012. v/s Nilesh Haresh Parwani, 501, Chumchum, Saraswati Road, Santcruz (West), ……………. Respondent Mumbai – 400054 PAN – ANGPP1224L CO No.46/Mum./2025 (Arising Out of ITA No. 266/Mum./2025) (Assessment Year : 2015–2016) Nilesh Haresh Parwani, 501, Chumchum Saraswati Road, Santcruz (West), ……………. Cross Objector Mumbai – 400054 (Origi…

Income Tax Officer, Income Tax vs. Sumitra Rajeshbhai Jain, Mumbai

In the result, the Cross Objection by the assessee is allowed, while the Revenue’s appeal is dismissed

ITA 2459/MUM/2024[2015-16]Status: DisposedITAT Mumbai06 Mar 2025AY 2015-16

Bench: Narendra Kumar Billaiya & Shri Sandeep Singh Karhail

For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Shri Pushkaraj Bhangepatil Sr. DR
Section 147Section 148Section 148ASection 149(1)Section 151Section 151ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.2459/Mum./2024 (Assessment Year : 2015–2016) Income Tax Officer, Room No.854, Kautilya Bhavan, BKC, Bandra East, ……………. Appellant Mumbai – 400051. v/s Sumitra Rajeshbhai Jain, B/31, 3rd Floor Trimurti Park, Mamletdar Wadi Malad West, ……………. Respondent Mumbai – 400064. PAN- AAIPJ0476F CO No.286/Mum./2024 (Arising Out of ITA 2459/Mum./2024) (Assessment Year : 2015–2016) Sumitra Rajeshbhai Jain, B/31, 3rd Floor Trimurti Park, Mamletdar Wadi Malad West, ………………