Ram Balram Buildhome v. ITO & Anr.

445 ITR 1High Court#9065 most cited

What is Ram Balram Buildhome v. ITO & Anr. authority for?

A reassessment notice issued after the expiry of the limitation period, even considering extensions under TOLA, is barred by limitation and renders the reassessment proceedings void.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2025 to 2026.

Also referred to as

Ram Balram Buildhome v. ITO · Section 148 notice · reassessment proceedings · limitation period · TOLA extension · void ab initio · AY 2013-14 · Section 147 · Section 149

Sections most often in play

Section 147Section 148Section 149Section 139(1)Section 144BSection 148ASection 148A(b)Section 148A(d)

Issues it is cited on

section 149a(c)section 149a(d)section 149asection 148 noticesection 148a(b)section 149section 148asection 148a(d)reopening of assessmentnotice under section 148reassessment proceedingssection 139(1)

Judgments citing Ram Balram Buildhome v. ITO & Anr.

Global Emerging Markets India Limited, New Delhi vs. NFAC, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4050/DEL/2024[2013-2014]Status: DisposedITAT Delhi07 Jan 2026AY 2013-2014

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshglobal Emerging Markets Assessment Unit, India Limited, Income Tax Department, B-28, Pushpanjali Farms, Vs. Nfac. Bijwasan. Pan-Aaacg3233C (Appellant) (Respondent) Appellant By Ms. Prem Lata Bansal, Sr. Adv. & Shri Shivang Bansal, Adv. Respondent By Shri Rajesh Kumar Dhaneshta, Sr. Dr Date Of Hearing 03.12.2025 Date Of Pronouncement 07.01.2026

Section 139(1)Section 147Section 148Section 148ASection 149Section 149A

…limitation and consequentially reassessment proceedings would be liable to be quashed as void ab initio. This issue was also subject matter of consideration by the Hon’ble Jurisdictional High Court in the case of Ram Balram Buildhome Vs. ITO & Anr reported in 445 ITR 1 (Del) dated 30.01.2025. Relevant operative portion of the said order is reproduced herein below:- “65. Thus, in the facts of the present case, the last date for issuance of notice under Section 148 of the Act for AY 2013-14 under the statutory framework, as was existing prior to 01.04.2021 was 31.03.2020, that is, six years from the end of the rel…

Aarti Bansal, Delhi vs. Income Tax Officer, Ward 34(1), Delhi

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

ITA 5942/DEL/2024[2014-15]Status: DisposedITAT Delhi03 Nov 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.5942/Del/2024 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Aarti Bansal Income Tax Officer, Bn-44, Shalimar Bagh, Vs. Ward 34(1), New Delhi. Civic Centre, Delhi. Pan No.Acvpb0393C अपीलाथ" Appellant ""यथ"/Respondent

Section 143(2)Section 147Section 148Section 148ASection 69C

…limitation and consequentially reassessment proceedings would be liable to be quashed as void ab initio. This issue was also subject matter of consideration by the Hon’ble Jurisdictional High Court in the case of Ram Balram Buildhome Vs. ITO & Anr reported in 445 ITR 1 (Del) dated 30.01.2025. Relevant operative portion of the said order is reproduced herein below:- 8 “65. Thus, in the facts of the present case, the last date for issuance of notice under Section 148 of the Act for AY 2013-14 under the statutory framework, as was existing prior to 01.04.2021 was 31.03.2020, that is, six years from the end of the r…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Dharampal Satyapal Ltd, Delhi

In the result, both the appeals of the revenue are dismissed

ITA 3030/DEL/2025[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 148Section 148ASection 149Section 149A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA Nos. 3029 & 3030/Del/2025 (Assessment Years: 2013-14 & 2014-15) ACIT, Vs. Dharampal Satyapal Ltd, Central Circle-25, 98, Okhla Industrial Estate, Tehkhand, South East Delhi, New Delhi (Appellant) (Respondent) PAN: AAACD0132H Assessee by : Shri R. S. Singhvi, CA Shri Rajat Garg, CA Shri Satyajeet Goyal, Adv Revenue by: Shri Dayainder Singh Sidhu, CIT DR Date of Hearing 11/09/2025 Date of pronouncement 30/09/2025 O R D E R PER M. BALAGANESH, A. M.: These appeal in ITA No…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Dharampal Satyapal Ltd, Delhi

In the result, both the appeals of the revenue are dismissed

ITA 3029/DEL/2025[2013-14]Status: DisposedITAT Delhi30 Sept 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 148Section 148ASection 149Section 149A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA Nos. 3029 & 3030/Del/2025 (Assessment Years: 2013-14 & 2014-15) ACIT, Vs. Dharampal Satyapal Ltd, Central Circle-25, 98, Okhla Industrial Estate, Tehkhand, South East Delhi, New Delhi (Appellant) (Respondent) PAN: AAACD0132H Assessee by : Shri R. S. Singhvi, CA Shri Rajat Garg, CA Shri Satyajeet Goyal, Adv Revenue by: Shri Dayainder Singh Sidhu, CIT DR Date of Hearing 11/09/2025 Date of pronouncement 30/09/2025 O R D E R PER M. BALAGANESH, A. M.: These appeal in ITA No…

Toyota Boshoku Corporation, Japan vs. Assistant Commissioner of Income Tax Circle 3(1)(1) - International Taxation, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2461/DEL/2024[2015-2016]Status: DisposedITAT Delhi30 Sept 2025AY 2015-2016

Bench: Shri M. Balaganesh & Shri Vimal Kumartoyota Boshoku Corporation, Vs. Acit, 1-1, Toyoda-Cho, Kariya Shi, Circle-3(1)(1), International Aichi, Japan Taxation, New Delhi (Appellant) (Respondent) Pan: Aadct4951B Assessee By : Ms. Reema Grewal, Ca Shri Kashish Gupta, Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 23/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Ms. Reema Grewal, CAFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)Section 147Section 148Section 148ASection 149Section 149A

…limitation and consequentially reassessment proceedings would be liable to be quashed as void ab initio. This issue was also subject matter of consideration by the Hon‟ble Jurisdictional High Court in the case of Ram Balram Buildhome Vs. ITO & Anr reported in 445 ITR 1 (Del) dated 30.01.2025. Relevant operative portion of the said order is reproduced herein below:- “65. Thus, in the facts of the present case, the last date for issuance of notice under Section 148 of the Act for AY 2013-14 under the statutory framework, as was existing prior to 01.04.2021 was 31.03.2020, that is, six years from the end of the rel…

Mukesh, Delhi vs. Income Tax Officer, Ward 43(1), Delhi

In the result, Appeal of the Assessee is allowed

ITA 1489/DEL/2025[2014-15]Status: DisposedITAT Delhi26 Sept 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Mukesh Vs. Ito 129, Ganga Ram Panna, Ward- 43(1) Kair, Najafgarh Delhi Delhi Pan: Apvpm4449M Appellant Respondent Assessee By Sh. Suresh Kumar Gupta, Ca Revenue By Sh. Shankar Lalverma, Sr. Dr Date Of Hearing 09/09/2025 Date Of Pronouncement 26/09/2025 Order

Section 142(1)Section 143(2)Section 148Section 148ASection 149Section 2Section 54

…by limitation and consequentially reassessment proceedings would be liable to be quashed as void ab initio. This issue was also subject matter of consideration by the Hon‟ble Jurisdictional High Court in the case of Ram BalramBuildhomeVs. ITO &Anr reported in 445 ITR 1 (Del) dated 30.01.2025. Relevant operative portion of the said order is reproduced herein below:- “65. Thus, in the facts of the present case, the last date for issuance of notice under Section 148 of the Act for AY 2013-14 under the statutory framework, as was existing prior to 01.04.2021 was 31.03.2020, that is, six years from the end of the rel…

Assistant Commissioner of Income Tax, Delhi vs. Prem Chand Pravesh Kumar, Delhi

In the result, the Cross Objection of the assessee is allowed and appeal of the revenue is dismissed

ITA 736/DEL/2025[2014-15]Status: DisposedITAT Delhi10 Sept 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Sudhir Kumaracit, Vs. Prem Chand Pravesh New Delhi Kumar, (Through Erstwhile Partner Sanchit Garg), 292, Katra Peran, Tilak Bazar, Delhi- 110006 (Appellant) (Respondent) Pan: Aajfp9925A Co No. 120/Del/2025 (In Ita No. 736/Del/2025) (Assessment Year: 2014-15) Prem Chand Pravesh Vs. Acit, Kumar, (Through New Delhi Erstwhile Partner Sanchit Garg), 292, Katra Peran, Tilak Bazar, Delhi- 110006 (Appellant) (Respondent) Pan: Aajfp9925A Assessee By : Shri Ved Jain, Adv Shri Pawan Garg, Ca Ms. Ishika Dua, Ca Revenue By: Shri Om Prakash, Sr. Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 10/09/2025

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Om Prakash, Sr. DR
Section 147Section 148Section 148ASection 149Section 151

…limitation and consequentially reassessment proceedings would be liable to be quashed as void ab initio. This issue was also subject matter of consideration by the Hon‟ble Jurisdictional High Court in the case of Ram Balram Buildhome Vs. ITO & Anr reported in 445 ITR 1 (Del) dated 30.01.2025. Relevant operative portion of the said order is reproduced herein below:- “65. Thus, in the facts of the present case, the last date for issuance of notice under Section 148 of the Act for AY 2013-14 under the statutory framework, as was existing prior to 01.04.2021 was 31.03.2020, that is, six years from the end of the rel…

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

…limitation and consequentially reassessment proceedings would be liable to be quashed as void ab initio. This issue was also subject matter of consideration by the Hon’ble Jurisdictional High Court in the case of Ram Balram Buildhome Vs. ITO & Anr reported in 445 ITR 1 (Del) dated 30.01.2025. Relevant operative portion of the said order is reproduced herein below:- “65. Thus, in the facts of the present case, the last date for issuance of notice under Section 148 of the Act for AY 2013-14 under the statutory framework, as was existing prior to 01.04.2021 was 31.03.2020, that is, six years from the end of the rel…

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 1941/DEL/2025[2014-15]Status: HeardITAT Delhi03 Sept 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshap Goyal Charitable Trust, Vs. Ito, Ward B-125, Anand Vihar, Exempt-1(1), East Delhi, Delhi-110092 Delhi, Civic Centre, Delhi-110002 (Appellant) (Respondent) Pan: Aabta8575B

For Appellant: Shri Nitin Kanwar, AdvocateFor Respondent: Shri Sahil Kumar Bansal, Sr. DR
Section 12ASection 132Section 139(1)Section 142(1)Section 147Section 148Section 148ASection 151

…limitation and consequentially reassessment proceedings would be liable to be quashed as void ab initio. This issue was also subject matter of consideration by the Hon’ble Jurisdictional High Court in the case of Ram Balram Buildhome Vs. ITO & Anr reported in 445 ITR 1 (Del) dated 30.01.2025. Relevant operative portion of the said order is reproduced herein below:- “65. Thus, in the facts of the present case, the last date for issuance of notice under Section 148 of the Act for AY 2013-14 under the statutory framework, as was existing prior to 01.04.2021 was 31.03.2020, that is, six years from the end of the rel…

Arvind Bansal, Delhi vs. Income Tax Officer Ward 44(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 5495/DEL/2024[2013-14]Status: DisposedITAT Delhi25 Jul 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Sudhir Kumararvind Bansal, Vs. Ito, 15, Second Floor, Sainik Ward-44(1), Vihar, Pitampura, Delhi Delhi (Appellant) (Respondent) Pan: Aarpb8185E

For Appellant: Sr. Pranshu Singhal, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 139(1)Section 147Section 148Section 148ASection 149Section 149ASection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Arvind Bansal, Vs. ITO, 15, Second Floor, Sainik Ward-44(1), Vihar, Pitampura, Delhi Delhi (Appellant) (Respondent) PAN: AARPB8185E Assessee by : Sr. Pranshu Singhal, CA Ms Mansi Jain, CA Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 23/07/2025 Date of pronouncement 25/07/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.5495/Del/2024 for AY 2013-14, arise out of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. N…

Tyagi Pipe Craft Pvt.Ltd., Delhi vs. ITO, Ward-25(3), Delhi

In the result, the appeal of the assessee is allowed

ITA 147/DEL/2025[2014-15]Status: DisposedITAT Delhi23 Jul 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Sudhir Kumartyagi Pipe Craft Pvt. Ltd, Vs. Ito, B-2/18, Ashok Vihar, Ward-25(3), Phase-Ii, New Delhi Delhi (Appellant) (Respondent) Pan:Aaact0871F

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 139(1)Section 147Section 148Section 148ASection 149Section 149A

…limitation and consequentially reassessment proceedings would be liable to be quashed as void ab initio. This issue was also subject matter of consideration by the Hon‟ble Jurisdictional High Court in the case of Ram Balram Buildhome Vs. ITO & Anr reported in 445 ITR 1 (Del) dated 30.01.2025. Relevant operative portion of the said order is reproduced herein below:- “65. Thus, in the facts of the present case, the last date for issuance of notice under Section 148 of the Act for AY 2013-14 under the statutory framework, as was existing prior to 01.04.2021 was 31.03.2020, that is, six years from the end of the rel…

M/S. Motherson Sumi Systems Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5495/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Jan 2025AY 2012-13

Bench: Shri M. Balaganesh & Shri Sudhir Kumararvind Bansal, Vs. Ito, 15, Second Floor, Sainik Ward-44(1), Vihar, Pitampura, Delhi Delhi (Appellant) (Respondent) Pan: Aarpb8185E

For Appellant: Sr. Pranshu Singhal, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 139(1)Section 147Section 148Section 148ASection 149Section 149ASection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Arvind Bansal, Vs. ITO, 15, Second Floor, Sainik Ward-44(1), Vihar, Pitampura, Delhi Delhi (Appellant) (Respondent) PAN: AARPB8185E Assessee by : Sr. Pranshu Singhal, CA Ms Mansi Jain, CA Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 23/07/2025 Date of pronouncement 25/07/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.5495/Del/2024 for AY 2013-14, arise out of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. N…