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

Sushil Kumar, Delhi vs. ACIT - Circle -22(2), Delhi

In the result, Appeal of the Assessee is allowed

ITA 3481/DEL/2024[2013-14]Status: DisposedITAT Delhi04 Jun 2025AY 2013-14

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Sushil Kumar Vs. Acit Shreeram Overseas Circle-22(2) 5520, Basti Harpull C. R. Building, Singh, Sadar Bazar, Delhi Delhi Pan: Aalpk5068M Appellant Respondent

Section 132Section 143(2)Section 143(3)Section 144BSection 147Section 148Section 151ASection 153ASection 69A

…1 Sushil Kumar Vs. ACIT 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 Sushil Kumar Vs. ACIT Shreeram Overseas Circle-22(2) 5520, Basti Harpull C. R. Building, Singh, Sadar Bazar, Delhi Delhi PAN: AALPK5068M Appellant Respondent Assessee by Sh. Amit Goel, Adv and Sh. Pranav Yadav, Adv Revenue by Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing 29/04/2025 Date of Pronouncement 04/05/2025 ORDER PER YOGESH KUMAR, U.S. JM: This appeal is filed by the Assessee against the order of the Ld. CIT(A)/Nationa…

Nilanjana Arvinder Singh, Mumbai vs. DCIT, Mumbai

In the result, the appeal by the assessee for the assessment year 2014-

ITA 6140/MUM/2024[2013-14]Status: DisposedITAT Mumbai13 Mar 2025AY 2013-14

Bench: Shri Amarjit Singhshri Sandeep Singh Karhail

For Appellant: Shri Bharat KumarFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 147Section 148Section 148ASection 234ASection 250Section 271(1)(b)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H(SMC)” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.6140/MUM/2024 ITA No.6167/MUM/2024 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Nilanjana Arvinder Singh., Office No.2/D, 2nd Floor Calcot House, Tamrind Lane, Fort, Mumbai, G.P.O. Mumbai - 400001 Maharashtra ……………. Appellant PAN – BGAPS2172J v/s DCIT, Circle – 16(3), ……………. Respondent Mumbai Assessee by : Shri Bharat Kumar Revenue by : Shri Pravin Salunkhe, Sr.DR Date of Hearing – 12/03/2025 Date of Order – 13/03/2025 O R D E R PER SANDEEP SING…

Cane Development Council Anoopshahr, Bulandshahr vs. ITO, Ward-3(1), Bulandshahr

In the result, Appeal of the Assessee in ITA Nos

ITA 5756/DEL/2019[2015-16]Status: DisposedITAT Delhi12 Mar 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…

Rachit V Shah vs. The Commissioner of Income Tax-7

ITTA/85/2023HC Telangana25 Feb 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Deputy Commissioner of Income Tax-1(1), Raipur vs. Shri Vinay Agrawal, Mahasamund

The appeal of the revenue stands dismissed

ITA 30/RPR/2025[2015-16]Status: DisposedITAT Raipur17 Feb 2025AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 29 & 30/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15, 2015-16)

Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 29 & 30/RPR/2025 (िनधा"रण वष" Assessment Year: 2014-15, 2015-16) Deputy Commissioner of Income V Shri Vinay Agrawal, Tax-1(1), Aayakar Bhawan, Civil s Baleshwar Road, Mahasamund, Lines, Raipur-492001, C.G. 493445, C.G. PAN: ACJPA4869N CO No. 2 & 3/RPR/2025 (Arises out of ITA No: 29 & 30/RPR/2025) Shri Vinay Agrawal, V Deputy Commissioner of Income Baleshwar Road, Mahasamund,…

Deputy Commissioner of Income Tax-1(1), Raipur vs. Shri Vinay Agrawal, Mahasamund

The appeal of the revenue stands dismissed

ITA 29/RPR/2025[2014-15]Status: DisposedITAT Raipur17 Feb 2025AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 29 & 30/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15, 2015-16)

Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 29 & 30/RPR/2025 (िनधा"रण वष" Assessment Year: 2014-15, 2015-16) Deputy Commissioner of Income V Shri Vinay Agrawal, Tax-1(1), Aayakar Bhawan, Civil s Baleshwar Road, Mahasamund, Lines, Raipur-492001, C.G. 493445, C.G. PAN: ACJPA4869N CO No. 2 & 3/RPR/2025 (Arises out of ITA No: 29 & 30/RPR/2025) Shri Vinay Agrawal, V Deputy Commissioner of Income Baleshwar Road, Mahasamund,…

Kamlesh Kukreja, Raipur vs. Income Tax Officer, Ward-1(1), Raipur

ITA 379/RPR/2024[2015-16]Status: DisposedITAT Raipur14 Feb 2025AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 379/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 147Section 148Section 148ASection 151ASection 250

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 379/RPR/2024 (िनधा"रण वष" Assessment Year: 2015-16) Kamlesh Kukreja, V Income Tax Officer, Ward-1(1), Raipur Prop. Anmol Industries, Surajpura Road, s Bhatapara, Raipur- 493 118, C.G. PAN: AHVPK6618C (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई की तारीख / Da…