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

171 Taxmann.com 99High Court2025#2477 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 366,339 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

Brijesh Chandwani, Hyderabad vs. DCIT., Circle -6(1), Hyderabad

The appeal of the Assessee is allowed on this ground alone

ITA 1527/HYD/2025[2016-2017]Status: DisposedITAT Hyderabad28 Nov 2025AY 2016-2017
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

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER A.A.P.No.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The DCIT, Circle-6(1), Hyderabad – 500 034 vs. Hyderabad. PAN ADKPC1537H (Respondent) (Appellant) निर्ध.ति द्वा/Assessee by: CA Pawan Kumar Chakrapani राजस्व द्वारा /Revenue by: Sri Ranjan Agrawala, Sr. AR सुनवाई की तारीख/Date of hearing: 17.11.2025 घोषणा की तारीख / Pronouncement: 28.11.2025 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT : These two appeals by the Assessee a…

DCIT, Circle- 19(1), Delhi vs. Rakshit Buildcon Pvt. Ltd., Delhi

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

ITA 4727/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Nov 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmadcit, Circle 19 (1), Vs. Rakshit Buildcon Pvt. Ltd., C – 1/207, 2Nd Floor, Delhi. Sector 11, Rohini, New Delhi – 110 085. (Pan : Aaecr2414E) (Appellant) (Respondent) Assessee By : Shri Salil Aggarwal, Sr. Advocate Shri Shailesh Gupta, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 06.11.2025 Date Of Order : 21.11.2025 O R D E R Per S.Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Delhi-23 [“Ld. Cit(A)”, For Short] Dated 14.08.2024 For Ay 2017-18. “(I) "Whether On Facts & Circumstances Of The Case & In Law, The Ld. Cit(A), Has Erred In Not Appreciating That Detailed Investigation Was Already Carried Out By The Investigation Wing On The Issue Of Bogus Short Term Capital Loss From Alankit Group & The Assessee Was Not Able To Substantiate Its Claim With Evidences."

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 147Section 148Section 151

…That further, the instant proceedings are also barred by limitation as per judgment of Hon'ble Apex Court in the case of PCIT vs Rajeev Bansal reported in 469 ITR 46 and Hon'ble Delhi High Court in the case of Ram Balram Buildhome (P) Ltd. vs PCIT reported in 477 ITR 133. Additional Ground No.2 : That on the facts and circumstances of the case the approval accorded under section 151 of the Act is a mechanical and arbitrary approval without there being any application of mind and also without satisfying the statutory preconditions of the Act and as such, the assessment so framed is null and void and deserves to be…

Pramod Lakra, Deputy Commissioner of Income Tax, Circle 11(1), Kolkata vs. M/S. Dalmia Impex Private Limited, Kolkata

In the result the Cross Objection No

ITA 2544/KOL/2024[2014-15]Status: DisposedITAT Kolkata27 Oct 2025AY 2014-15

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

Section 143(3)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No. 2544/Kol/2024 Assessment Year : 2014-2015 Pramod Lakra, Deputy Commissioner of Income Tax, Circle 11(1), Kolkata, Aayakar Bhawan, 6th Floor, P-7, Chowringhee Square, Kolkata – 700069 ……..…...…………….... Appellant vs. M/s Dalmia Impex Private Limited, Ideal Plaza, 3rd Floor, 11/1, Sarat Bose Road, Kolkata - 700020 [PAN: AAACD8675M] ……..…...…………….... Respondent CO No. 33/Kol/2025 (Arising out of ITA No. 2544/Kol/2024) Assessment Year : 2014-2015 M/s Dalmia Impex Private Li…

Sahdev Gupta, New Delhi vs. Faceless Assessment, New Delhi

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

ITA 4234/DEL/2024[2013-14]Status: DisposedITAT Delhi27 Oct 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.4234/Del/2024 िनधा"रणवष"/Assessment Year:2013-14 बनाम Sahdev Gupta, Faceless Assessment, 6/855, Main Bazar, Mehrauli, Vs. New Delhi. Delhi. Pan No.Acspg7739G अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 148Section 148ASection 149

…proviso to section 149, was 7 days which expired on 09.06.2022. (iv) That pursuant to expiry of limitation on 09.06.2022, the Respondent ceased to have jurisdiction to issue notice u/s 148 of the Act for AY 2013-14 vide Ram Balram Buildhome (P) Ltd. vs. ITO; 477 ITR 133 and Kanwaljeet Kaur vs. ACIT [2025] 171 taxmann.com 174 (Delhi). The Appellant craves leave to add, amend, or withdraw any of the above additional grounds at the time of hearing. PRAYER It is therefore most respectfully prayed that the Hon’ble Tribunal may kindly be pleased to: (i) Admit the above mentioned additional grounds of appeal; and (ii…

Travelport Global Distribution System Bv, Netherland vs. The Assistant Commissioner of Income Tax, New Delhi

In the result, Appeal of the Assessee is allowed

ITA 1628/DEL/2024[AY 2016-17]Status: DisposedITAT Delhi24 Oct 2025

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Travelport Global Distribution Vs Assistant Commissioner Of System Bv, Taurusavenue Income Tax, Circle 33A-2132 Ls, Po Box 3064- International Taxation 1(3)(1) 2130Kb, Hoofddrop, The Civic Centre, Minto Road, Netherlands, Netherland New Delhi Pan: Aaccg2258D Appellant Respondent Assessee By Sh. S. K. Agarwal, Adv, Sh. Vibha Bansal, Ca & Sh. Arihant Jain, Ca Revenue By Sh. Saroj Kumar Dubey, Cit(Dr) Date Of Hearing 28/08/2025 Date Of Pronouncement 24/10/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Final

Section 144C(13)Section 147Section 148Section 148ASection 149Section 4Section 44C

…1 Travelport Global Distribution System BV Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Travelport Global Distribution Vs Assistant Commissioner of System BV, Taurusavenue Income Tax, Circle 33A-2132 LS, PO Box 3064- International Taxation 1(3)(1) 2130KB, Hoofddrop, the Civic Centre, Minto Road, Netherlands, Netherland New Delhi PAN: AACCG2258D Appellant Respondent Assessee by Sh. S. K. Agarwal, Adv, Sh. Vibha Bansal, CA & Sh. Arihant Jain, CA Revenue by Sh. Saroj Kumar Dubey, CIT(DR)…

Ap Goyal Charitable Trust, East Delhi, Delhi India vs. ITO, Civic Centre, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2038/DEL/2025[2016-17]Status: DisposedITAT Delhi10 Sept 2025AY 2016-17

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 115BSection 12ASection 139(1)Section 143(3)Section 144Section 147Section 148Section 148ASection 2Section 249(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER A P Goyal Charitable Trust, Income Tax Officer, B-125, Anand Vihar, Ward Exempt, 1(1), East Delhi-110092. Vs. Delhi. PAN:AABTA8575B (Appellant) (Respondent) Assessee by Shri Nitin Kanwar, Rajiv Kumar and Shivam Jain, Advocates Department by Shri Praduma Kumar Singh, Sr. DR Date of hearing 03.09.2025 Date of pronouncement 10.09.2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of National Faceless Appeal Centre,…

Sainik Co Operative House Building Society Limited, Jammu and Kashmir vs. ITO Ward 1(1), Jammu

In the result the appeal of the assessee is allowed on the legal issue as indicated above

ITA 698/ASR/2024[2013-14]Status: DisposedITAT Amritsar08 Sept 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 698/Asr/2024 Assessment Year: 2013-14

Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER (Hybrid Hearing) I.T.A. No. 698/Asr/2024 Assessment Year: 2013-14 Sainik Co-operative House Vs. ITO, Ward-1,(1), Building Society Ltd. Jammu. [PAN:-AACAS9463J] (Appellant) (Respondent) Appellant by Sh. Rohit Kapoor, CA & Sh. V.S. Aggarwal, ITP, Respondent by Sh. Charan Dass, Sr. DR Date of Hearing 10.07.025 Date of Pronouncement 08.09.2025 ORDER Per: Udayan Dasgupta, J.M.: This appeal is filed by assessee against order of Ld. CIT (A), NFAC, Delhi, passed…

Aggarwal Abhushan Private Limited, Delhi vs. DCIT Circle 1(1), Delhi/National Faceless Appeal Centre Delhi, New Delhi

In the result, the appeal of the assessee is allowed

ITA 712/DEL/2025[2016-17]Status: DisposedITAT Delhi03 Sept 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Sudhir Kumaraggarwal Abhushan Vs. Dcit Circle-1(1), Delhi/ Private Limited, National Faceless Appeal B-5/153, Sector-7, Centre, Delhi-110002 Rohini, Delhi-110085

For Appellant: Ms. Meenal Goyal, Adv. &For Respondent: Shri Om Prakash, Sr. DR
Section 147Section 148Section 148ASection 149

…h proviso to Section 149, was 7 days which expired on 21.06.2022. iv. That pursuant to expiry of limitation on 21.06.2022, the Respondent ceased to have jurisdiction to issue notice u/s 148 of the Act for AY 2016-17 vide Ram Balram Buildhome (P.) Ltd. v. ITO: 477 ITR 133 and Kanwaljeet Kaur v. ACIT 2025] 171 taxmann.com 174 (Delhi). 3. We have heard the rival submissions and peruse the materials available on record. We find that the additional grounds raised by the assessee go to the root of the matter and the facts relevant for its adjudication are already on record. Hence, in view of the decision of the Hon’ble…

Income Tax Officer, Ward-10(1), Delhi vs. Pawan Goyal, Delhi

In the result, appeals of Revenue in ITA Nos

ITA 5538/DEL/2024[2015-16]Status: DisposedITAT Delhi26 Aug 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Anurag S. Daria, Sr. DR
Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5536/DEL/2024 [A.Y 2013-14] ITA No. 5537/DEL/2024 [A.Y 2014-15] ITA No. 5538/DEL/2024 [A.Y 2015-16] The I.T.O Vs. Shri Pawan Goyal Ward – 10(1) 134-135, Vaishali, New Delhi Pitampura, Delhi PAN: ACIPG 7822 L (Appellant) Respondent) Assessee By : Shri Raj Kumar Gupta, CA Shri Suraj Gupta, Adv Department By : Shri Anurag S. Daria, Sr. DR Date of Hearing : 20.08.2025 Date of Pronouncement : 26.08.2025 ORDER PER NAVEEN CHANDRA, AM :- The abo…

Income Tax Officer, Ward 10(1), Delhi vs. Pawan Goyal, Delhi

In the result, appeals of Revenue in ITA Nos

ITA 5537/DEL/2024[2014-15]Status: DisposedITAT Delhi26 Aug 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Anurag S. Daria, Sr. DR
Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5536/DEL/2024 [A.Y 2013-14] ITA No. 5537/DEL/2024 [A.Y 2014-15] ITA No. 5538/DEL/2024 [A.Y 2015-16] The I.T.O Vs. Shri Pawan Goyal Ward – 10(1) 134-135, Vaishali, New Delhi Pitampura, Delhi PAN: ACIPG 7822 L (Appellant) Respondent) Assessee By : Shri Raj Kumar Gupta, CA Shri Suraj Gupta, Adv Department By : Shri Anurag S. Daria, Sr. DR Date of Hearing : 20.08.2025 Date of Pronouncement : 26.08.2025 ORDER PER NAVEEN CHANDRA, AM :- The abo…

Income Tax Officer, Ward-10(1), Delhi vs. Pawan Goyal, Delhi

In the result, appeals of Revenue in ITA Nos

ITA 5536/DEL/2024[2013-14]Status: DisposedITAT Delhi26 Aug 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Anurag S. Daria, Sr. DR
Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5536/DEL/2024 [A.Y 2013-14] ITA No. 5537/DEL/2024 [A.Y 2014-15] ITA No. 5538/DEL/2024 [A.Y 2015-16] The I.T.O Vs. Shri Pawan Goyal Ward – 10(1) 134-135, Vaishali, New Delhi Pitampura, Delhi PAN: ACIPG 7822 L (Appellant) Respondent) Assessee By : Shri Raj Kumar Gupta, CA Shri Suraj Gupta, Adv Department By : Shri Anurag S. Daria, Sr. DR Date of Hearing : 20.08.2025 Date of Pronouncement : 26.08.2025 ORDER PER NAVEEN CHANDRA, AM :- The abo…

Deputy Commissioner of Income Tax-1(1), Raipur vs. Usha Devi Singhania, Raipur

In the result, appeal of the revenue in ITA No

ITA 270/RPR/2025[2015-16]Status: DisposedITAT Raipur31 Jul 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.269 & 270/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

For Appellant: Shri Praveen Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139Section 142Section 143Section 147Section 148

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.269 & 270/RPR/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner of Income Tax-1(1), Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/s. Usha Devi Singhania Manjusha, 15/480 Civil Lines, Raj Bhawan, Raipur (C.G.)-492 001 PAN: AJGPS4079J ……""यथ" / Respondent Assessee by : Shri Praveen Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing :…

Deputy Commissioner of Income Tax-1(1), Raipur vs. Usha Devi Singhania, Raipur

In the result, appeal of the revenue in ITA No

ITA 269/RPR/2025[2013-14]Status: DisposedITAT Raipur31 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.269 & 270/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

For Appellant: Shri Praveen Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139Section 142Section 143Section 147Section 148

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.269 & 270/RPR/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner of Income Tax-1(1), Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/s. Usha Devi Singhania Manjusha, 15/480 Civil Lines, Raj Bhawan, Raipur (C.G.)-492 001 PAN: AJGPS4079J ……""यथ" / Respondent Assessee by : Shri Praveen Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing :…

Balbir Singh, Delhi vs. AO, National Faceless Assessment Centre, Delhi

In the result, Appeal of the Assessee in ITA Nos

ITA 5767/DEL/2024[2017-18]Status: DisposedITAT Delhi31 Jul 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.I.T.A. No. 5755/Del/2024 (A.Y 2013-14) I.T.A. No. 5756/Del/2024 (A.Y 2014-15) I.T.A. No. 5761/Del/2024 (A.Y 2015-16)

Section 148Section 148oSection 149Section 149(1)

…1 ITA No. 5755, 5756, 5761, 5768 & 5756/Del/2024 Balbir Singh Vs. NFAC IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHIBENCH:“A” New Delhi] BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5755/DEL/2024 (A.Y 2013-14) I.T.A. No. 5756/DEL/2024 (A.Y 2014-15) I.T.A. No. 5761/DEL/2024 (A.Y 2015-16) I.T.A. No. 5768/DEL/2024 (A.Y 2016-17) I.T.A. No. 5767/DEL/2024 (A.Y 2017-18) Balbir Singh Vs National Faceless Appeal C/o. Sumer Garg& Co. E-501A, Centre, ITL towers, A-9, Netaji Subhash ITO, Ward 43(6), Block E- Place, Pitampura, Delhi 2, Prataksh Kar Bhawan, P…

Balbir Singh, Delhi vs. AO, National Faceless Assessment Centre, Delhi

In the result, Appeal of the Assessee in ITA Nos

ITA 5761/DEL/2024[2015-16]Status: DisposedITAT Delhi31 Jul 2025AY 2015-16

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.I.T.A. No. 5755/Del/2024 (A.Y 2013-14) I.T.A. No. 5756/Del/2024 (A.Y 2014-15) I.T.A. No. 5761/Del/2024 (A.Y 2015-16)

Section 148Section 148oSection 149Section 149(1)

…1 ITA No. 5755, 5756, 5761, 5768 & 5756/Del/2024 Balbir Singh Vs. NFAC IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHIBENCH:“A” New Delhi] BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5755/DEL/2024 (A.Y 2013-14) I.T.A. No. 5756/DEL/2024 (A.Y 2014-15) I.T.A. No. 5761/DEL/2024 (A.Y 2015-16) I.T.A. No. 5768/DEL/2024 (A.Y 2016-17) I.T.A. No. 5767/DEL/2024 (A.Y 2017-18) Balbir Singh Vs National Faceless Appeal C/o. Sumer Garg& Co. E-501A, Centre, ITL towers, A-9, Netaji Subhash ITO, Ward 43(6), Block E- Place, Pitampura, Delhi 2, Prataksh Kar Bhawan, P…

Heena Irfan Bepati, Sangli vs. Income Tax Officer, Sangli

In the result, appeal of the assessee is partly allowed

ITA 1184/PUN/2025[2014-15]Status: DisposedITAT Pune29 Jul 2025AY 2014-15

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.1183 & 1184 /Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Heena Irfan Bepari, V The Income Tax Officer, 661, Raviwar Peth, S Ward-5, Sangli. Madhavnagar, Sangli – 416416. Maharashtra. Pan: Bnepb9635A Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte– Ar Revenue By Shri Sandeep P Sathe –Jcit(Dr) Date Of Hearing 16/07/2025 Date Of Pronouncement 29/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 & 2014-15 Both Dated 24.03.2025 Respectively.For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal In Ita

Section 143(2)Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.1183 and 1184 /PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 and 2014-15 Heena Irfan Bepari, V The Income Tax Officer, 661, Raviwar Peth, s Ward-5, Sangli. Madhavnagar, Sangli – 416416. Maharashtra. PAN: BNEPB9635A Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte– AR Revenue by Shri Sandeep P Sathe –JCIT(DR) Date of hearing 16/07/2025 Date of pronouncement 29/07/2025 आदे…

Heena Irfan Bepari, Sangli vs. Income Tax Officer, Sangli

In the result, appeal of the assessee is partly allowed

ITA 1183/PUN/2025[2013-14]Status: DisposedITAT Pune29 Jul 2025AY 2013-14

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.1183 & 1184 /Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Heena Irfan Bepari, V The Income Tax Officer, 661, Raviwar Peth, S Ward-5, Sangli. Madhavnagar, Sangli – 416416. Maharashtra. Pan: Bnepb9635A Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte– Ar Revenue By Shri Sandeep P Sathe –Jcit(Dr) Date Of Hearing 16/07/2025 Date Of Pronouncement 29/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 & 2014-15 Both Dated 24.03.2025 Respectively.For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal In Ita

Section 143(2)Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.1183 and 1184 /PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 and 2014-15 Heena Irfan Bepari, V The Income Tax Officer, 661, Raviwar Peth, s Ward-5, Sangli. Madhavnagar, Sangli – 416416. Maharashtra. PAN: BNEPB9635A Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte– AR Revenue by Shri Sandeep P Sathe –JCIT(DR) Date of hearing 16/07/2025 Date of pronouncement 29/07/2025 आदे…

Ram Ratan Hooda, New Delhi vs. ITO Ward 45 (1), Delhi, New Delhi

In the result, the appeal of the assessee is allowed

ITA 982/DEL/2025[2014-15]Status: DisposedITAT Delhi30 Jun 2025AY 2014-15

Bench: SHRI MANISH AGARWAL (Accountant Member)

Section 143(1)Section 147Section 148Section 148ASection 151Section 69

…1 THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “E” NEWDELHI BEFORESHRISUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Ram Ratan Hooda Vs. ITO Ward 45(1) Delhi C/o B-50 LGF South Extension -II New Delhi 110049 PAN No.AANPH3588D (Appellant) (Respondent) Appellant by Sh. Shaantanu Jain, Adv Respondent by Sh. Dheeraj Kumar Jain, Sr. DR Date of hearing 26.06.2025 Date of 30.06.2025 pronouncement ORDER PER SUDHIR KUMAR JM: The assessee preferred the appeal, challenging the order dated 23- 12-2024 passed by National Face Less Appeal Centre / Commissioner of Income T…

Prabhat Kumar, Delhi vs. ACIT, Int. Tax. 1(1)(1), Delhi

The appeal of the assessee is allowed

ITA 1666/DEL/2024[2013-14]Status: DisposedITAT Delhi18 Jun 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwalassessment Year: 2013-14 Prabhat Kumar, Vs Acit, 2-A, Prem Shanti Kunj, Int. Tax 1(1)(1), 2-Club Road, Civil Lines, Delhi. Delhi – 110 054. Pan: Aacpk2240A (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Ankit Kumar, Advocate Revenue By : Ms Ekta Jain, Cit-Dr Date Of Hearing : 05.05.2025 Date Of Pronouncement : 18.06.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessees Against The Final Assessment Order Dated 28.03.2024 Passed By The Asstt. Commissioner Of Income Tax, Circle Int. Tax 1(1)(1), Delhi (Hereinafter Referred To As The Ld. Ao) U/S 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) For Assessment Year 2013-14. 2. On Hearing Both The Sides, It Comes Up That Amongst Other Grounds On Merits & Also Legal Grounds, The Assessee Has Raised Grounds No.2 & 3 As Follows:- “2. That Proceedings Initiated U/S 147 Read With Section 148 Of The Act For The Instant Assessment Year Are Barred By Limitation & Both The Initiation Of Proceedings & Assumption Of Jurisdiction To Frame Order Of Assessment & Deserves To Be Quashed As Such. 3. That Initiation Of Proceedings U/S 147 Of The Act & Assumption Of Jurisdiction To Frame Assessment U/S 147/144C(13) Of The Act Are Without Satisfying The Statutory Preconditions Provided In The Act & Therefore Without Jurisdiction & Deserve To Be Quashed As Such.”

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Ms Ekta Jain, CIT-DR
Section 147Section 148Section 148ASection 149Section 149(1)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: D : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Prabhat Kumar, Vs ACIT, 2-A, Prem Shanti Kunj, Int. Tax 1(1)(1), 2-Club Road, Civil Lines, Delhi. Delhi – 110 054. PAN: AACPK2240A (Appellant) (Respondent) Assessee by : Shri Gautam Jain, Advocate & Shri Ankit Kumar, Advocate Revenue by : Ms Ekta Jain, CIT-DR Date of Hearing : 05.05.2025 Date of Pronouncement : 18.06.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessees against the final assessment order dated 2…

Shivani Tayal, New Delhi vs. Income Tax Officer, Ward 49(1), New Delhi, Delhi

In the result, Appeal of the Assessee is allowed

ITA 5833/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Jun 2025AY 2014-15

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Shivani Tayal Vs. Income Tax Officer, C-27, Shop No.9-10, Ward 49(1), Mansarovar Garden, New New Delhi Delhi Pan: Andpt8647E Appellant Respondent Assessee By Advocate Ragini Handa Revenue By Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing 06/05/2025 Date Of Pronouncement 13/06/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of The Cit(A)/National Faceless Appeal Centre (‘Nfac’ For Short) Dated

Section 10(38)Section 148Section 148ASection 151Section 250Section 69C

…1 ITA No. 5833/Del/2024 Shivani Tayal Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER Shivani Tayal Vs. Income Tax Officer, C-27, Shop No.9-10, Ward 49(1), Mansarovar Garden, New New Delhi Delhi PAN: ANDPT8647E Appellant Respondent Assessee by Advocate Ragini Handa Revenue by Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing 06/05/2025 Date of Pronouncement 13/06/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of the CIT(A)/National Faceles…