Rajeev Bansal (supra). In Sheetal International (P) Ltd. v. Chief CIT

168 Taxmann.com 308High Court2024#15449 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 147Section 148Section 148ASection 69ASection 144BSection 149(1)Section 115BBESection 144

Issues it is cited on

section 149(1)(b)section 149(1)section 148a(b)section 148a(d)income escaping assessmentsection 149section 148achief commissionersection 151non-residentsection 153cnotice under section 148

Judgments citing Rajeev Bansal (supra). In Sheetal International (P) Ltd. v. Chief CIT

SRINIVASA RAO SIRIVURI PROPRIETOR,VIZIANAGARAM vs. INCOME TAX OFFICER, VIZIANAGARAM

In the result, appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 459/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam04 Mar 2026AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 148ASection 44ASection 69A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री रिीश सूद ,न्याधयक सदस्य एिं श्री ओंकारेश्वर धिदारा लेखा सदस्य के समक्ष, BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.459/VIZ/2025 (निर्धारण वर्ा/ Assessment Year:2015-16) Vs. Income Tax Officer Srinivasa Rao Sirivuri 9-1-85, Hukumpeta Kotta Road Income Tax Office Near Silver Company Koppugurana Building Vizianagaram – 535002 Siddhartha Nagar Andhra Pradesh Vizianagaram – 535002 Andhra Pradesh [PAN: F…

CHODAY JANAKI RAMAYYA CHOWDARY,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1, KAKINADA

In the result, the appeal filed by the assessee is allowed in terms of my aforesaid observations

ITA 623/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam16 Feb 2026AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble

Section 147Section 148Section 148ASection 69A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री रिीश सूद ,न्याधयक सदस्य BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकर अपीलसं./I.T.A.No.623/VIZ/2025 (निर्धारण वर्ा/ Assessment Year:2015-16) Vs. Income Tax Officer, Ward-1 Choday Janaki Ramayya Chowdary Flat No. 105, Trendz Harmony Income Tax Office Yendada Road, Rushikonda Deepthi Towers Visakhapatnam - 530045 Main Road Kakinada-533001 [PAN: ADAPC0895Q] Andhra Pradesh करदाता का प्रतततितित्व/ Assessee Represented by : Shri G.V.N. Hari, Advocate राजस्व का प्रतततितित्व/ Depart…

ARUN DURAISWAMY,MYSORE, KARNATAKA vs. ITO, INTL. TAXATION WARD 1(1), BANGALORE

In the result the appeal filed by the assessee is allowed

ITA 193/BANG/2025[2015-16]Status: DisposedITAT Bangalore16 Feb 2026AY 2015-16

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: CA Deepak Gunashekar, A.RFor Respondent: Dr. Divya K.J, CIT D.R
Section 139Section 147Section 148Section 148ASection 149Section 69Section 69C

…IT(IT)ANo.193/Bang/2025 Arun Duraiswamy, Mysore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(IT)A No.193/Bang/2025 Assessment Year : 2015-16 Arun Duraiswamy 316, LIG-2, 3rd Stage Hebbal ITO Mysore 570 016 Vs. Intl. Taxation Ward 1(1) Karnataka Bengaluru PAN NO : BADPD5297A APPELLANT RESPONDENT Appellant by : CA Deepak Gunashekar, A.R. Respondent by : Dr. Divya K.J, CIT D.R. Date of Hearing : 22.01.2026 Date of Pronouncement : 16.02.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the inst…

NEETA BHAMBHANI,BENGALURU vs. DCIT, (IT), CIRCLE-1(1), BENGALURU

In the result, I pass the following:-

ITA 3124/BANG/2025[2017-18]Status: DisposedITAT Bangalore12 Feb 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Adv. Ema Bindu, A.RFor Respondent: Dr. Divya K.J., CIT D.R
Section 10(4)(ii)Section 143(3)Section 148Section 148ASection 151Section 69

…IT(IT)A No.3124/Bang/2025 Neeta Bhambhani, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT (IT) A No. 3124/Bang/2025 Assessment Year : 2017-18 Neeta Bhambhani No.302, Wheelers Road Fraser town DCIT Vs. Bengaluru 560 005 International Taxation Circle 1(1) Bengaluru PAN NO : ALIPB6364P APPELLANT RESPONDENT Appellant by : Adv. Ema Bindu, A.R. Respondent by : Dr. Divya K.J., CIT D.R. Date of Hearing : 12.02.2026 Date of Pronouncement : 13.02.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal a…

ITO, WARD 47(1), DELHI vs. PURE AGRI WORLD, DELHI

In the result, the appeal of the Revenue is dismissed and

ITA 5379/DEL/2024[2015-16]Status: DisposedITAT Delhi22 Aug 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No. 5379/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Ito, Pure Agri World, 2618/19, 2Nd Floor, Ward 47(1), Vs. Delhi. Maruti Bhawan, Naya Bazar, Delhi. Pan No.Aaofp2516N अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No.54/Del/2025 (Arising Out Of Ita No. 5379/Del/2024) िनधा"रणवष"/Assessment Year: 2015-16 बनाम Pure Agri World, Ito, 2618/19, 2Nd Floor, Vs. Ward 47(1), Maruti Bhawan, Delhi. Naya Bazar, Delhi. Pan No.Aaofp2516N अपीलाथ" Appellant ""यथ"/Respondent

Section 133(6)Section 133ASection 147Section 148Section 151A

…ITA No.5379/Del/2024 & CO No.54/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No. 5379/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम ITO, PURE AGRI WORLD, 2618/19, 2nd Floor, Ward 47(1), Vs. Delhi. Maruti Bhawan, Naya Bazar, Delhi. PAN No.AAOFP2516N अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No.54/Del/2025 (Arising out of ITA No. 5379/Del/2024) िनधा"रणवष"/Assessment Year: 2015-16 बनाम PURE AGRI WORLD, ITO, 2618/19, 2nd Floor, Vs. Ward 47(1), Maruti Bhawan, Del…

ANKIT GUPTA,PUNJABI BAGH vs. JURISDICTIONAL ASSESSING OFFICER, WARD 44(6) , CIVIC CENTRE,NEW DELHI

In the result, appeal of the assessee is partly allowed as

ITA 5310/DEL/2024[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.5310/Del/2024 िनधा"रणवष"/Assessment Year:2015-16 बनाम Ankit Gupta, Jurisdictional Assessing Officer, House No.11, Road No.29, Vs. Ward 44(6), Civic Centre, East Punjabi Bagh, New Delhi. New Delhi. Pan No.Agypg8404C अपीलाथ" Appellant ""यथ"/Respondent

Section 10(38)Section 147Section 148Section 153(6)Section 153CSection 156Section 157ASection 271(1)(c)Section 69A

…ITA No.5310/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5310/Del/2024 िनधा"रणवष"/Assessment Year:2015-16 बनाम ANKIT GUPTA, Jurisdictional Assessing Officer, House No.11, Road No.29, Vs. Ward 44(6), Civic Centre, East Punjabi Bagh, New Delhi. New Delhi. PAN No.AGYPG8404C अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Ravi Pratap Mall, Adv. Revenue by Shri Ajay Kumar Arora, Sr. DR सुनवाईक"तारीख/ Date of hearing: 04.06.2025 23.07.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O…