Ram Balram Buildhome (P.) Ltd. v. Income-tax Officer

171 Taxmann.com 99High Court2025#2480 most cited

What is Ram Balram Buildhome (P.) Ltd. v. Income-tax Officer authority for?

The Supreme Court's judgment in Ashish Agarwal does not allow for the issuance of a fresh reassessment notice under the new regime if the initial notice under the pre-amended Section 148 was already time-barred under the old law, even considering the benefit of extended limitation periods, prior to April 1, 2021. Consequently, any subsequent notice issued under the new Section 148 in such a scenario is invalid.

47

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

Also referred to as

Ram Balram Buildhome v. ITO · Section 148 · Section 149 · limitation reassessment · Ashish Agarwal judgment · validity of reassessment notice · time-barred notice · new reassessment regime · Section 148A · AY 2013-14 limitation

Also reported as

477 ITR 1332025 SCC OnLine DEL 481

Sections most often in play

Section 148Section 147Section 149Section 148ASection 151Section 144BSection 250Section 143(3)

Issues it is cited on

section 149asection 148a(c)section 149a(c)section 149a(d)section 148a(a)section 163section 3(1)order under section 148a(d)section 149(1)section 148(d)section 151(i)section 148 notice

Judgments citing Ram Balram Buildhome (P.) Ltd. v. Income-tax Officer

NISHANT NARANG,DELHI vs. ITO WARD 36(1), DELHI

In the result, assessment order is quashed and appeal of the assessee is allowed

ITA 210/DEL/2026[2013-14]Status: DisposedITAT Mumbai13 Apr 2026AY 2013-14

Bench: Shri Vikas Awasthyआअसं.210/धिल्ली/2026 (धि.ि. 2013-14) Nishant Narang, A-70, Derawal Nagar, New Delhi 110009 ...... अपीलार्थी/Appellant Pan: Aeupn-8863-J बिाम Vs. Income Tax Office, Ward-36(1), ..... प्रधििािी/Respondent Civic Centre, Delhi अपीलार्थी द्वारा/Appellant By : S/Shri Amit Goel, Chartered Accountant & Parnav Yadav, Advocate प्रधििािीद्वारा/Respondent By : Shri Manoj Kumar, Sr. Dr सुििाई की धिधर्थ/ Date Of Hearing : 16/02/2026 घोषणा की धिधर्थ/ Date Of Pronouncement : 16/02/2026 आिेश/Order Per Vikas Awasthy, Jm:

For Appellant: S/Shri Amit Goel, Chartered Accountant &For Respondent: Shri Manoj Kumar, Sr. DR
Section 148Section 148ASection 149(1)Section 3(1)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “एस एम सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.210/धिल्ली/2026 (धि.ि. 2013-14) Nishant Narang, A-70, Derawal Nagar, New Delhi 110009 ...... अपीलार्थी/Appellant PAN: AEUPN-8863-J बिाम Vs. Income Tax Office, Ward-36(1), ..... प्रधििािी/Respondent Civic Centre, Delhi अपीलार्थी द्वारा/Appellant by : S/Shri Amit Goel, Chartered Accountant & Parnav Yadav, Advocate प्रधििािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR सुििाई की धिधर्थ/ Date of hearing : 16/02/2026 घोषणा की…

NISHANT NARANG,DELHI vs. ITO WARD 36(1), DELHI

In the result, assessment order is quashed and appeal of the assessee is allowed

ITA 210/DEL/2026[2013-14]Status: DisposedITAT Delhi13 Apr 2026AY 2013-14

Bench: Shri Vikas Awasthyआअसं.210/धिल्ली/2026 (धि.ि. 2013-14) Nishant Narang, A-70, Derawal Nagar, New Delhi 110009 ...... अपीलार्थी/Appellant Pan: Aeupn-8863-J बिाम Vs. Income Tax Office, Ward-36(1), ..... प्रधििािी/Respondent Civic Centre, Delhi अपीलार्थी द्वारा/Appellant By : S/Shri Amit Goel, Chartered Accountant & Parnav Yadav, Advocate प्रधििािीद्वारा/Respondent By : Shri Manoj Kumar, Sr. Dr सुििाई की धिधर्थ/ Date Of Hearing : 16/02/2026 घोषणा की धिधर्थ/ Date Of Pronouncement : 16/02/2026 आिेश/Order Per Vikas Awasthy, Jm:

For Appellant: S/Shri Amit Goel, Chartered Accountant &For Respondent: Shri Manoj Kumar, Sr. DR
Section 148Section 148ASection 149(1)Section 3(1)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “एस एम सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.210/धिल्ली/2026 (धि.ि. 2013-14) Nishant Narang, A-70, Derawal Nagar, New Delhi 110009 ...... अपीलार्थी/Appellant PAN: AEUPN-8863-J बिाम Vs. Income Tax Office, Ward-36(1), ..... प्रधििािी/Respondent Civic Centre, Delhi अपीलार्थी द्वारा/Appellant by : S/Shri Amit Goel, Chartered Accountant & Parnav Yadav, Advocate प्रधििािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR सुििाई की धिधर्थ/ Date of hearing : 16/02/2026 घोषणा की…

SACHIN MOHANLAL CHORDIA,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

In the result Legal Ground raised by the assessee for AY

ITA 3278/PUN/2025[2014-15]Status: DisposedITAT Pune30 Mar 2026AY 2014-15

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.3277 & 3278/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Bench : These Two Appeals Are Filed By Assessee Against Separate Orders Of Commissioner Of Income Tax (Appeal)(Nfac) Passed U/S 250 Of The Income Tax Act 1961 For Ay 2013-14 & Ay 2014-15 Emanating From Re-Assessment Orders U/S 147 Rws 144 Dated 02/05/2023 & 29/04/2023 Respectively.

Section 147Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.3277 & 3278/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, s. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. PAN: AANPC8554C Appellant Respondent Assessee by Shri Abhilash Hiran Revenue by Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date of hearing 05/03/2026 Date of pronouncement 30/03/2026 आदेश/ OR…

SACHIN MOHANLAL CHORDIA,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

In the result Legal Ground raised by the assessee for AY

ITA 3277/PUN/2025[2013-14]Status: DisposedITAT Pune30 Mar 2026AY 2013-14

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.3277 & 3278/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Bench : These Two Appeals Are Filed By Assessee Against Separate Orders Of Commissioner Of Income Tax (Appeal)(Nfac) Passed U/S 250 Of The Income Tax Act 1961 For Ay 2013-14 & Ay 2014-15 Emanating From Re-Assessment Orders U/S 147 Rws 144 Dated 02/05/2023 & 29/04/2023 Respectively.

Section 147Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.3277 & 3278/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, s. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. PAN: AANPC8554C Appellant Respondent Assessee by Shri Abhilash Hiran Revenue by Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date of hearing 05/03/2026 Date of pronouncement 30/03/2026 आदेश/ OR…

DEEPAK MAHADEO BHOIR ,MUMBAI vs. INCOME TAX OFFICER WARD, 42(1)(2), MUMBAI

In the result, the appeal is allowed as indicated above

ITA 3597/MUM/2024[2013-14]Status: DisposedITAT Mumbai06 Mar 2026AY 2013-14

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokardeepak Mahadeo Bhoir, Income Tax Officer, C/O Bharat Kumar, 317, Ward 42(1)(2), Prasad Chamber, Opera House, Vs. Mumbai - 400051 Mumbai – 400 004 (Appellant) : (Respondent) Pan No. Ajupb 7841H Appellant By : Shri Bharat Kumar, Ca Respondent By : Shri Annavaran Kosuri, Sr.- Dr (Appellant) (Respondent) Date Of Hearing : 12.02.2026 Date Of Pronouncement : 06.03.2026 O R D E R Per Saktijit Dey: This Is An Appeal By The Assessee Challenging The Order Dated 26.06.2024 Passed By National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year (A.Y.) 2013-14. 2. Before We Proceed To Decide The Substantive Issue Arising For Consideration, It Is Necessary To Provide A Brief Factual Background. This Appeal Was Earlier Disposed Of By The Coordinate Bench Vide Order Dated 12.12.2024. Subsequently, Assessee Filed A Miscellaneous Application Seeking Rectification/Recall Of The Appellate Order On The Ground That While Deciding The Appeal, The Bench Had Failed To Decide Ground No. 2.A & 2.B. While Deciding The Miscellaneous Application, The Bench Having Found Merit In The Submissions Of Assessee, Recalled The Order For The Limited Purpose Of Deciding Ground No. 2.A & 2.B Raised In The Memorandum Of Appeal. This Is How The Appeal Came Up For Hearing Before Us.

For Appellant: Shri Bharat Kumar, CAFor Respondent: Shri Annavaran Kosuri, Sr.- DR
Section 147Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Deepak Mahadeo Bhoir, Income Tax Officer, C/o Bharat Kumar, 317, Ward 42(1)(2), Prasad chamber, Opera House, Vs. Mumbai - 400051 Mumbai – 400 004 (Appellant) : (Respondent) PAN NO. AJUPB 7841H Appellant by : Shri Bharat Kumar, CA Respondent by : Shri Annavaran Kosuri, Sr.- DR (Appellant) (Respondent) Date of Hearing : 12.02.2026 Date of Pronouncement : 06.03.2026 O R D E R Per Saktijit Dey, Vice President: This is an appeal by the assessee challenging the order dat…

KANTI PRASAD FINVEST PRIVATE LIMITED,DELHI vs. WARD 14(1), DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2928/DEL/2025[2015-16]Status: DisposedITAT Delhi13 Feb 2026AY 2015-16

Bench: Ms Madhumita Roy & Smt. Renu Jauhri

For Appellant: Shri Piyush Agarwal, CAFor Respondent: Shri Chandra Bhanu Mandal, Sr. DR
Section 147Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITAs No.2927 & 2928/Del/2025 Assessment Years : 2013-14 & 2015-16 Kanti Prasad Finvest Private Vs. ITO, Limited, Ward 14(1), 204, 2nd Floor, Delhi Main Joshi Road, Karol Bagh, Anand Parbat, SO Anand Parbat, Delhi - 110 005. PAN: AABCK8320P (Appellant) (Respondent) Assessee by : Shri Piyush Agarwal, CA Revenue by : Shri Chandra Bhanu Mandal, Sr. DR Date of Hearing : 23.12.2025 Date of Pronouncement : 13.02.2026 ORDER PER BENCH: The instant appeals filed by the Assess…

KANTI PRASAD FINVEST PRIVATE LIMITED,DELHI vs. WARD 14 (1), DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2927/DEL/2025[2013-14]Status: DisposedITAT Delhi13 Feb 2026AY 2013-14

Bench: Ms Madhumita Roy & Smt. Renu Jauhri

For Appellant: Shri Piyush Agarwal, CAFor Respondent: Shri Chandra Bhanu Mandal, Sr. DR
Section 147Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITAs No.2927 & 2928/Del/2025 Assessment Years : 2013-14 & 2015-16 Kanti Prasad Finvest Private Vs. ITO, Limited, Ward 14(1), 204, 2nd Floor, Delhi Main Joshi Road, Karol Bagh, Anand Parbat, SO Anand Parbat, Delhi - 110 005. PAN: AABCK8320P (Appellant) (Respondent) Assessee by : Shri Piyush Agarwal, CA Revenue by : Shri Chandra Bhanu Mandal, Sr. DR Date of Hearing : 23.12.2025 Date of Pronouncement : 13.02.2026 ORDER PER BENCH: The instant appeals filed by the Assess…

IMPRESSIVE TRADING PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 10(1)(1), MUMBAI

In the result, all the above appeals in ITA Nos

ITA 7300/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Feb 2026AY 2015-16

Bench: Shri Narendra Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Ketan Vajani, CAFor Respondent: Shri Virabhadra S. Mahajan, (Sr. DR)
Section 147Section 147oSection 148Section 148ASection 151A

…IN THE INCOME-TAX APPELLATE TRIBUNAL“C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.7299/MUM/2025 (A.Y. 2014-15) Impressive Trading Private v/s. Income Tax Officer, Ward Limited बनाम 10(1)(1), Aaykar Bhavan, A/9 Blue Diamond CHS, 8 New Marine Lines, Mumbai Gilbert Hill Road, Andheri(W), – 400 020, Maharashtra Mumbai – 400058, Mumbai, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACI3690R Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Ketan Vajani, CA Respondent by : Shri Virabhadra S. Mahajan, (Sr. DR) Date of Hear…

IMPRESSIVE TRADING PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 10(1)(1), MUMBAI

In the result, all the above appeals in ITA Nos

ITA 7299/MUM/2025[2014-15]Status: DisposedITAT Mumbai11 Feb 2026AY 2014-15

Bench: Shri Narendra Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Ketan Vajani, CAFor Respondent: Shri Virabhadra S. Mahajan, (Sr. DR)
Section 147Section 147oSection 148Section 148ASection 151A

…IN THE INCOME-TAX APPELLATE TRIBUNAL“C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.7299/MUM/2025 (A.Y. 2014-15) Impressive Trading Private v/s. Income Tax Officer, Ward Limited बनाम 10(1)(1), Aaykar Bhavan, A/9 Blue Diamond CHS, 8 New Marine Lines, Mumbai Gilbert Hill Road, Andheri(W), – 400 020, Maharashtra Mumbai – 400058, Mumbai, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACI3690R Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Ketan Vajani, CA Respondent by : Shri Virabhadra S. Mahajan, (Sr. DR) Date of Hear…

SHIVRAM S SHETTY,MUMBAI vs. INCOME TAX OFFICER WARD 2(1), THANE

ITA 5653/MUM/2024[2015-16]Status: DisposedITAT Mumbai04 Feb 2026AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Shri Prabhash Shankar, Am

For Appellant: Shri Kumar Kale, AdvFor Respondent: Shri Pravin Salunkhe, SR. DR
Section 133(6)Section 142(1)Section 144Section 144B(1)Section 147Section 148Section 151Section 151ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “H(SMC)” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI PRABHASH SHANKAR, AM ITA Nos.5652 & 5653/Mum/2024 (Assessment Years: 2014-15 & 2015-16) Shri Shivram S. Shetty Gala No. 36, Rajashree Shopping Centre, Mira Road (E), Dist. Thane – 401107 PAN No.AKYPS7065D (Appellant) Vs. Income Tax Officer, Ward - 2(1), Room No.25, B Wing, 6th Floor, Ashar IT Park, Road No.16Z, Wagle Ind. Estate, Thane - 400 604 (Respondent) Assessee by : Shri Kumar Kale, Adv. Respondent by : Shri Pravin Salunkhe, SR. DR Date of Hearing : 14.11.2025 Date of Pronouncement : 04.02.2026 ORDER Per Ka…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. LT FOODS LIMITED, DELHI

In the result, appeal of the assessee in ITA Nos

ITA 4042/DEL/2024[2014-15]Status: DisposedITAT Delhi15 Jan 2026AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Amish S. Gupt, CIT- DR
Section 148

…eme Court in the case of Rajeev Bansal (supra) that all notices issued for AY 2015-16 will have to be dropped. The ld AR placed reliance on the following decisions:  UOI v. Rajeev Bansal [2024] 469 ITR 46 (SC)  Ram Balram Buildhome (P.) Ltd. v. ITO [2025] 477 ITR 133 (Del.)  ADM Agro Industries Latur and Vizag (P.) Ltd. v. ACIT [2025] 174 taxmann.com 725 (Del.)  ITO v. Shri Pawan Goyal: I.T.A. No.5536/Del/2025 (Del. Trib.) 10. The ld. DR, on the other hand, relied on the orders of the authorities below. 11. We have heard the rival submissions and have perused the relevant material on record. On the issu…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. LT FOODS LIMITED, DELHI

In the result, appeal of the assessee in ITA Nos

ITA 4012/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Jan 2026AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Amish S. Gupt, CIT- DR
Section 148

…eme Court in the case of Rajeev Bansal (supra) that all notices issued for AY 2015-16 will have to be dropped. The ld AR placed reliance on the following decisions:  UOI v. Rajeev Bansal [2024] 469 ITR 46 (SC)  Ram Balram Buildhome (P.) Ltd. v. ITO [2025] 477 ITR 133 (Del.)  ADM Agro Industries Latur and Vizag (P.) Ltd. v. ACIT [2025] 174 taxmann.com 725 (Del.)  ITO v. Shri Pawan Goyal: I.T.A. No.5536/Del/2025 (Del. Trib.) 10. The ld. DR, on the other hand, relied on the orders of the authorities below. 11. We have heard the rival submissions and have perused the relevant material on record. On the issu…

THE HISAR LEADING BANK CO-OP NON-AGRI THRIFT & CREDIT SOCIETY,HISAR vs. INCOME-TAX OFFICER, WARD-1, HISAR, HISAR

In the result, Appeal of the Assessee is allowed

ITA 5053/DEL/2025[2014-15]Status: DisposedITAT Delhi07 Jan 2026AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 139(1)Section 142(1)Section 144BSection 147Section 148Section 148ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5053/Del/2025, A.Y. 2014-15 The Hisar Leading Bank Co-Op Non-Agri Thrift & Credit Society Shop No. 52-53, Saini School, Mohalla Saniyan, Hisar (Haryana)-125001, Hisar PAN: AADAT3893L (Appellant) Income Tax Officer, Ward-1, Vs. Aaykar Bhawan, Sector-14, Hisar (Respondent) Appellantby Respondent by Sh. Prem Raj Pal, Advocate Ms. Ankush Kalra, Sr.DR Date of Hearing 08/12/2025 Date of Pronouncement 07/01/2025 ORDER PER RAJ KUMAR CHAUHAN (J.M.): 1. This app…

KARNATAKA TELECOM DEPARTMENT EMPLOYEES CO-OPERATIVE SOCIETY LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(4), BLR, BANGALORE

In the result, appeals of Revenue in ITA Nos

ITA 1080/BANG/2025[2016-17]Status: DisposedITAT Bangalore31 Dec 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Years: 2016-17

For Appellant: Shri PR Suresh, CAFor Respondent: Shri N Balusamy, JCIT-DR
Section 143(3)Section 147Section 148Section 148ASection 149Section 250Section 80(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Years: 2016-17 Karnataka Telecom Department Employees Co-operative Society Limited, The Deputy No.106, 2nd Block, P & T Colony, Commissioner of Income RT Nagar, Bangalore North, Tax, P &T Col., Kavalbyrasandra S.O, Central Circle – 1(4), Bangalore – 560 032. Bengaluru. Vs. PAN : AAAAK 6096 K APPELLANT RESPONDENT Assessee by : Shri PR Suresh, CA Revenue by : Shri N Balusamy, JCIT-DR Date of Hearing : 10-12-2025 Date of Pronouncement : 31-12-2025 ORDER PER…

ANUJ KAPOOR,NEW DELHI vs. DCIT CIRCLE-16(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 4098/DEL/2025[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh

Section 147Section 148Section 148ASection 68Section 69A

…new regime. Thus, in this illustration, the time limit for issuance of a notice under section 148 of the new regime will end on August 18, 2022. Further reliance is placed on the judgement passed by Hon'ble Delhi High Court, in Ram Balram Buildhome Pvt. Ltd. (477 ITR 133).” 6. The Ld. Sr. DR relied upon the orders of the authorities below. ITA No.- 4098/Del/2025 Anuj Kapoor 7. We have heard the rival submissions and perused the material available on record. By virtue of the decision of the Hon’ble Supreme Court in the case of Union of India vs. Ashish Agarwal (2022), (2022) SCC Online SC 543, the notice issued…

ANKITA BADAL MITTAL,MUMBAI vs. WARD 3(3)(1), MUMBAI, MUMBAI

In the result, the appeal filed by the assessee stands partly allowed

ITA 5484/MUM/2025[2017-18]Status: DisposedITAT Mumbai16 Dec 2025AY 2017-18

Bench: Shri Sandeep Gosain

Section 147Section 148Section 149Section 151Section 250Section 68Section 69A

…come-tax Department (2025) 179 taxmann.com 40 and RJD Buildcon Ltd. v. ACIT (2025) 179 taxmann.com 31 and the Delhi High Court in ADM Agro Industries Latur and Vizag (P.) Ltd. v. ACIT (2025) 174 taxmann.com 725 and Ram Balram Buildhome (P.) Ltd. v. ITO (2025) 477 ITR 133. Applying the principle laid down to the present case, the limitation expired on 14.06.2022. Therefore, passing of the Order dated 30/07/2022 under section 148A(d) and issue of notice of said date under section 148 is barred by limitation. b. In a case, where the 148A(d) Order is passed and/or 148 notice issued after the expiry of the period of t…

RAJESH BATRA,NEW DELHI vs. ITO WARD 29(1), DELHI

In the result ITA No.4420/Del/2025 is allowed

ITA 4421/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Dec 2025AY 2015-16

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4419, 4420 & 4421/Del/2025 िनधा"रणवष"/Assessment Years:2012-13, 2014-15 & 2015-16 बनाम Shri Rajesh Batra, Income Tax Officer, B-96, Shivalik, New Delhi. Vs. Ward 29(1), Pan No.Aahpb4919N Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 01Section 148Section 149(1)Section 149(1)(b)Section 250

…ax Officer, Ward 29(1), New Delhi u/s 148 of the Act is beyond the period of limitation and therefore cannot be sustained. Reliance is placed upon the judgment of the Hon’ble High Court of Delhi in the case of Ram Balram Buildhome (P) Ltd. vs. ITO reported in 477 ITR 133 (Del) (pages 32 – 52 of the Paper Book). A tabular chart in support of contention of appellant is as under: S.No. Particulars Appellant’s Rajeev Ram Balram 6848/Mum/2024 case (page Bansal 469 Buildhome dated of Paper ITR 46(SC) (P) Ltd. 27.02.2025 Md. Book) Para 111 (pages 32 – Salim Abdul 52 of PB) Hakim Khan vs. ITO i) Assessment Year 2014-15…

RAJESH BATRA,NEW DELHI vs. ITO, WARD 29(1), DELHI

In the result ITA No.4420/Del/2025 is allowed

ITA 4420/DEL/2025[2014-15]Status: DisposedITAT Delhi09 Dec 2025AY 2014-15

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4419, 4420 & 4421/Del/2025 िनधा"रणवष"/Assessment Years:2012-13, 2014-15 & 2015-16 बनाम Shri Rajesh Batra, Income Tax Officer, B-96, Shivalik, New Delhi. Vs. Ward 29(1), Pan No.Aahpb4919N Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 01Section 148Section 149(1)Section 149(1)(b)Section 250

…ax Officer, Ward 29(1), New Delhi u/s 148 of the Act is beyond the period of limitation and therefore cannot be sustained. Reliance is placed upon the judgment of the Hon’ble High Court of Delhi in the case of Ram Balram Buildhome (P) Ltd. vs. ITO reported in 477 ITR 133 (Del) (pages 32 – 52 of the Paper Book). A tabular chart in support of contention of appellant is as under: S.No. Particulars Appellant’s Rajeev Ram Balram 6848/Mum/2024 case (page Bansal 469 Buildhome dated of Paper ITR 46(SC) (P) Ltd. 27.02.2025 Md. Book) Para 111 (pages 32 – Salim Abdul 52 of PB) Hakim Khan vs. ITO i) Assessment Year 2014-15…

RAJESH BATRA,NEW DELHI vs. ITO WARD 29(1), DELHI

In the result ITA No.4420/Del/2025 is allowed

ITA 4419/DEL/2025[2012-13]Status: DisposedITAT Delhi09 Dec 2025AY 2012-13

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4419, 4420 & 4421/Del/2025 िनधा"रणवष"/Assessment Years:2012-13, 2014-15 & 2015-16 बनाम Shri Rajesh Batra, Income Tax Officer, B-96, Shivalik, New Delhi. Vs. Ward 29(1), Pan No.Aahpb4919N Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 01Section 148Section 149(1)Section 149(1)(b)Section 250

…ax Officer, Ward 29(1), New Delhi u/s 148 of the Act is beyond the period of limitation and therefore cannot be sustained. Reliance is placed upon the judgment of the Hon’ble High Court of Delhi in the case of Ram Balram Buildhome (P) Ltd. vs. ITO reported in 477 ITR 133 (Del) (pages 32 – 52 of the Paper Book). A tabular chart in support of contention of appellant is as under: S.No. Particulars Appellant’s Rajeev Ram Balram 6848/Mum/2024 case (page Bansal 469 Buildhome dated of Paper ITR 46(SC) (P) Ltd. 27.02.2025 Md. Book) Para 111 (pages 32 – Salim Abdul 52 of PB) Hakim Khan vs. ITO i) Assessment Year 2014-15…

BRIJESH CHANDWANI,HYDERABAD vs. DCIT., CIRCLE -6(1), HYDERABAD

In the result, appeal of the assessee for the assessment year 2020-2021 is allowed for statistical purposes

ITA 1528/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad28 Nov 2025AY 2020-2021

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The Dcit, Circle-6(1), Vs. Hyderabad – 500 034 Hyderabad. Pan Adkpc1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा /Revenue By: Sri Ranjan Agrawala, Sr. Ar

For Appellant: CA Pawan Kumar ChakrapaniFor Respondent: Sri Ranjan Agrawala, Sr. AR
Section 133ASection 143(1)(a)Section 143(3)Section 147Section 148Section 148ASection 234A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The DCIT, Circle-6(1), vs. Hyderabad – 500 034 Hyderabad. PAN ADKPC1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA Pawan Kumar Chakrapani राज" व "ारा /Revenue by: Sri Ranjan Agrawala, Sr. AR सुनवाई की तारीख/Date of hearing: 17.11.2025 घोषणा की त…

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Ram Balram Buildhome (P.) Ltd. v. Income-tax Officer (171 Taxmann.com 99) — Cited in 47 Judgments | BharatTax