How many judgments cite Ramesh Bachulal Mehta v. ITO?

27 judgments on BharatTax cite Ramesh Bachulal Mehta v. ITO (177 Taxmann.com 606), spanning 2025 to 2026.

Which sections of the Income Tax Act does Ramesh Bachulal Mehta v. ITO come up under?

It is most often cited in judgments turning on Section 148, Section 151, Section 147, Section 148A, Section 149, Section 151(ii).

Ramesh Bachulal Mehta v. ITO

177 Taxmann.com 606High Court2025#4306 most cited

What is Ramesh Bachulal Mehta v. ITO authority for?

Sanction for issuing a reassessment notice under Section 148 is a prerequisite for the Assessing Officer to assume jurisdiction. The specified authority under Section 151(i) could grant sanction only until the expiry of the prescribed period, considering any extensions provided by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA).

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

Ramesh Bachulal Mehta · Section 148 · Section 151 · Section 148A · sanction for reassessment notice · appropriate authority · jurisdiction · TOLA · Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act · 2020

Sections most often in play

Section 148 Section 151 Section 147 Section 148A Section 149 Section 151(ii)Section 144B Section 250

Issues it is cited on

section 151(i)section 151(ii)section 148a(a)section 3(1)order under section 148a(d)sanction under section 151 within four years section 148 notice specified authority section 149(1)(a)sanctioning authority section 151(2)

Judgments citing Ramesh Bachulal Mehta v. ITO

Sachin Mohanlal Chordia, Pune vs. Income Tax Officer Ward 5(1), Pune

Appeal of the assessee is partly allowed as we do not intend to adjudicate other grounds raised by the assessee

ITA 3281/PUN/2025[2017-18]Status: DisposedITAT Pune30 Mar 2026AY 2017-18

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.3280 & 3281/Pun/2025 िनधा"रण वष" / Assessment Years: 2016-17 & 2017-18 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 Are Two Appeals Filed By Assessee Against The Separate Orders Of Commissioner Of Income Tax (Appeal) (Nfac) U/S 250 Of The Income Tax Act 1961 For Ay 2016-17, 2017-18 Passed On 22/10/2025 Emanating From Separate Assessment Orders U/S 147 Rws 144 Dated 11/05/2023 & 23/05/2023. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:

Section 139Section 147Section 148Section 148ASection 151Section 151oSection 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.3280 & 3281/PUN/2025 िनधा"रण वष" / Assessment Years: 2016-17 & 2017-18 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

Appeal of the assessee is partly allowed as we do not intend to adjudicate other grounds raised by the assessee

ITA 3280/PUN/2025[2017-18]Status: DisposedITAT Pune30 Mar 2026AY 2017-18

Section 139Section 147Section 148Section 148ASection 151Section 151oSection 250

ACIT-19(3), Mumbai vs. Rishabh Avnish Mody, Mumbai

In the result, cross objection filed by the assessee is allowed and appeal filed by the revenue is dismissed

ITA 8101/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Mar 2026AY 2016-17

For Respondent: Shri Umashankar Prasad (CIT DR)

Section 133(6)Section 139(1)Section 147Section 148Section 148ASection 151Section 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI. MAKARAND VASANT MAHADEOKAR, AM Additional Commissioner of Income Rishabh Avnish Mody 242, Tahnee Heights, 66, Nepeansea Tax -19(3), Mumbai Room No. 513, 5th Floor, Piramal Vs. Road, Mumbai – 400006. Chamber, Parel Mumbai – 400012. PAN/GIR No. AHSPM2264M (Assessee) : (Respondent) C.O. No.35/Mum/2026 (Arising out of ITA No. 8101/Mum/2025) (Assessment Year: 2016-17) Rishabh Avnish Mody Additional Commissioner of 242, Tahnee Heights, 66, Nepeansea Income Tax -19(3), Mumbai Road, Mumbai – 400006. Vs. Room No. 513,…

Dindayal Agarwal, Berhampur vs. The Income Tax Officer, Ward-1, Berhampur.

In the result, the appeal of the assessee is allowed

ITA 471/CTK/2025[2017-18]Status: DisposedITAT Cuttack16 Mar 2026AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2016-17 Dindayal Agarwal Ito, Ward-1, Berhampur

For Appellant: Shri Pranaya Ku. Mishra, Prashant KumarFor Respondent: Shri Shakeer Ahamed, Sr. DR

Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL “CUTTACK BENCH, CUTTACK VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2016-17 Dindayal Agarwal ITO, Ward-1, Berhampur At-Courtpeta, Engineering Vs School Road, P.O/Dist- Berhampur, Odisha-760004. (PAN: AEXPA5551M) (Appellant) (Respondent) Assessee by : Shri Pranaya Ku. Mishra, Prashant Kumar Mishra & Narahari Swain, ARs Revenue by : Shri Shakeer Ahamed, Sr. DR Date of Hearing : 16.03.2026 Date of Pronouncement : 16.03.2026 ORDER PER BENCH: This is an appeal filed by the assessee against the…

Prakash Jain, Udaipur vs. ACIT, Circle-2, Udaipur

In the result, the appeal of the assessee is allowed

ITA 416/JODH/2025[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleprakash Jain Asstt. Commissioner Of Income C/O Rajendra Jain, Advocate Tax, Circle-2 106, Akshay Deep Complex, 5Th Udaipur B Road, Sardarpura, Jodhpur - 342001 Pan No. Acepj 5236 H Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Smt. Runi Pal – Cit-Dr (Virtual) Revenue By Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By The Assessee, Against The Order Of The National Faceless Appeal Centre, Delhi [Hereinafter Referred To As The“Nfac/Cit(A)”] Dated 29/08/2025 With Respect To The Assessment Year 2017-18. 2. At The Outset, The Id. Counsel For The Assessee Vehemently Submitted That The Issue Raised In This Appeal Is Covered By The Decision Of The Hon’Ble Supreme Court In The Case Of Union Of India Vs. Rajeev Bansal 167 Taxmann.Com 70. The Ar Briefly Narrated The Facts Of The Case That Notice U/S 148 Of The Income-Tax Act

Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Prakash Jain Asstt. Commissioner of Income C/o Rajendra Jain, Advocate Tax, Circle-2 106, Akshay Deep Complex, 5th Udaipur B Road, Sardarpura, Jodhpur - 342001 PAN No. ACEPJ 5236 H Assessee by Shri Rajendra Jain, Advocate and Smt. Raksha Birla, CA (Physical) Smt. Runi Pal – CIT-DR (Virtual) Revenue by Date of Hearing 29.01.2026. Date of Pronouncement 26.02.2026. ORDER DR. MITHA LAL MEENA, A.M.: This appeal is filed by the assessee, against the order of t…

Pradyumna Kumar Lath, Jharsuguda vs. Assistant Commissioner of Income Tax, Circle, Rourkela

In the result, appeal of the assessee stands allowed

ITA 820/CTK/2025[2016-17]Status: DisposedITAT Cuttack25 Feb 2026AY 2016-17

Bench: Shri George Mathan & Shri Madhusudan Sawdiaआयकर अपील सं/Ita No.820/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) Vs Acit, Circle Rourkela, Rourkela Pradyumna Kumar Lath, At-Dalki, Po: Jharsuguda, Dist: Jharsuguda-768201 Pan No. :Aaopl 7797 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Sanjib Banerjee, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 25/02/2026 घोषणा की तारीख/Date Of Pronouncement : 25/02/2026

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Sanjib Banerjee, Sr. DR

Section 148Section 148ASection 151

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.820/CTK/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) Vs ACIT, Circle Rourkela, Rourkela Pradyumna Kumar Lath, At-Dalki, PO: Jharsuguda, Dist: Jharsuguda-768201 PAN No. :AAOPL 7797 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri Sanjib Banerjee, Sr. DR सुनवाई की तारीख / Date of Hearing : 25/02/2026 घोषणा की…

Sri Pratap Chandra Tripathy, Ganjam vs. ITO, Ward-1, Ganjam

In the result, appeal of the assessee stands allowed

ITA 731/CTK/2025[2016-17]Status: DisposedITAT Cuttack17 Feb 2026AY 2016-17

Bench: Shri George Mathan & Shri Madhusudan Sawdiaआयकर अपील सं/Ita No.731/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2016-2017) Vs Ito, Ward-1, Berhampmur, Ganjam Sri Pratap Chandra Tripathy, Braja Nagar, 1St Lane, Lochapada Road, Berhampur, Ganjam-760001 Pan No. :Acfpt 5072 J (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri S.K.Sarangi, Ar राज"व क" ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 17/02/2026 घोषणा क" तार"ख/Date Of Pronouncement : 17/02/2026

For Appellant: Shri S.K.Sarangi, ARFor Respondent: Shri Vijay Singh, Sr. DR

Section 148Section 148ASection 151

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.731/CTK/2025 ("नधा"रण वष" / Assessment Years : 2016-2017) Vs ITO, Ward-1, Berhampmur, Ganjam Sri Pratap Chandra Tripathy, Braja Nagar, 1st Lane, Lochapada Road, Berhampur, Ganjam-760001 PAN No. :ACFPT 5072 J (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee by : Shri S.K.Sarangi, AR राज"व क" ओर से /Revenue by : Shri Vijay Singh, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 17/02/2026 घोषणा…

Rahul Meka, Bengaluru vs. Income Tax Officer, Ward International Taxation-1(2), Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 813/BANG/2024[2016-17]Status: DisposedITAT Bangalore06 Feb 2026AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Divya K.J – CIT(DR)(ITAT), Bangalore

Section 147Section 45Section 54Section 54FSection 68

…y is a precondition for the assessing officer to assume jurisdiction u/s 148 to issue a reassessment notice. 6.3 Further, identical facts were involved before the Hon’ble High Court of Bombay in the case of Ramesh Bachulal Mehta Vs. Income Tax Officer (2025) 177 Taxmann.com 606 (Bom), wherein the order u/s 148A(d) of the Act for the assessment year 2016-17 was passed on 13.7.2022 after obtaining prior approval from the Principal Commissioner of Income Tax – 27, Mumbai. The Hon’ble Bombay High Court held that the period of 3 years from the end of the assessment year 2016-17 r.w.s. 3 (1) of the Taxation & Other la…

The Royal Bank of Scotland N.V. - India Branch (Amalgamated With Natwest Markets Plc - India Branch), Kolkata vs. D.C.I.T., International Taxation - 2(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1325/KOL/2024[2016-2017]Status: DisposedITAT Kolkata30 Jan 2026AY 2016-2017

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.1325/Kol/2024 (निर्धारण वर्ा / Assessment Year : 2016-2017) The Royal Bank Of Scotland Vs Dcit, International Taxation- N.V.-India Branch(Amalgamated 2(1), Kolkata With Natwest Markets Plc-India Branch) 907, Regus, 9Th Floor, Ps Arcadia, 4A, Abanindra Nath Thakur Sarani, Kolkata-16 Pan No. :Aacca 6818 K

For Appellant: Shri Percy Pardiwala, Sr. CounselFor Respondent: Shri Praveen Kishore, CIT-DR

Section 147Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.1325/KOL/2024 (निर्धारण वर्ा / Assessment Year : 2016-2017) The Royal Bank of Scotland Vs DCIT, International Taxation- N.V.-India Branch(amalgamated 2(1), Kolkata with NatWest Markets Plc-India Branch) 907, Regus, 9th floor, PS Arcadia, 4A, Abanindra Nath Thakur Sarani, Kolkata-16 PAN No. :AACCA 6818 K (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Percy Pardiwala, Sr. Counsel रधजस्व की ओर से /Revenue by : Sh…

Bysol Enterprises Private Limited, Mumbai vs. ACIT, Circle 4(1)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 5898/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Jan 2026AY 2017-18

Bench: Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Kapil Hirani, AdvocateFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR

Section 139(1)Section 147Section 148Section 148ASection 151Section 151A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Bysol Enterprises Pvt Ltd, Assistant Commissioner of 202, 2nd Floor Doulat Bhavan, Income Tax, Circle 4 (1) (1), Kalbadevi, Vs. Mumbai Mumbai - 400002 (PAN: AAFCB7625N) (Appellant) (Respondent) Present for: Assessee : Shri Kapil Hirani, Advocate Revenue : Shri Leyaqat Ali Aafaqui, Sr. AR Date of Hearing : 20.11.2025 Date of Pronouncement : 29.01.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of…

M/S Sheetal Clothing Company Pvt Ltd, Mumbai vs. DCIT-Circle 5(3)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 5825/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Jan 2026AY 2017-18

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Hitesh Jain, CAFor Respondent: Shri Arun Kanti Datta, CIT DR

Section 143(3)Section 147Section 148Section 148ASection 149(1)Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Sheetal Clothing Company Pvt DCIT, Circle5 (3) (1), Ltd. Mumbai 443, Sheetal Estate, M.S. Ali, Vs. Road, Grant Road, Mumbai – 400 007 (PAN: AAACS644F) (Appellant) (Respondent) Present for: Assessee : Shri Hitesh Jain, CA Revenue : Shri Arun Kanti Datta, CIT DR Date of Hearing : 27.11.2025 Date of Pronouncement : 29.01.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of National Faceless Appe…

Abdul Salam Mohamed Yasin, Mumbai vs. DCIT Circle 17(1), Mumbai

In the result, the appeal of the assessee is allowed on legal grounds

ITA 7502/MUM/2025[2017-18]Status: DisposedITAT Mumbai21 Jan 2026AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

For Appellant: 1. Assessment Year

Section 07Section 1Section 144Section 144BSection 147Section 148Section 148ASection 149(1)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Abdul Salam Mohamed Vs. DCIT, Circle 17(1), Yasin Mumbai Plot No.339, Industrial Pipes and Tubes Victoria Overbriege Darukhana, Reay Road Mumbai – 400 001 PAN/GIR No.AMFPS1040M (Appellant) .. (Respondent) Assessee by Shri Hitesh Jain Revenue by Shri Surendra Mohan, Sr. DR Date of Hearing 19/01/2026 Date of Pronouncement 21/01/2026 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 13.10.2025 passed…

Kamlesh Kukreja, Raipur vs. ITO, Ward-1(1), Raipur

In the result, the appeal filed by the assessee is allowed

ITA 119/RPR/2025[2016-17]Status: DisposedITAT Raipur01 Jan 2026AY 2016-17

Bench: Shri R. K. Panda & Shri Partha Sarathi Chaudhuryassessment Year : 2016-17 Kamlesh Kukreja Ito, Ward-1(1), Raipur Prop. Anmol Industries, Vs. Surajpura Road, Bhatapara, Raipur – 493118 Ahvpk6618C (Appellant) (Respondent) Assessee By : Shri Sunil Kumar Agrawal Department By : Dr. Priyanka Patel, Sr. Dr Date Of Hearing : 14-11-2025 Date Of Pronouncement : 01-01-2026 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 144Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Assessment year : 2016-17 Kamlesh Kukreja ITO, Ward-1(1), Raipur Prop. Anmol Industries, Vs. Surajpura Road, Bhatapara, Raipur – 493118 AHVPK6618C (Appellant) (Respondent) Assessee by : Shri Sunil Kumar Agrawal Department by : Dr. Priyanka Patel, Sr. DR Date of hearing : 14-11-2025 Date of pronouncement : 01-01-2026 O R D E R PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the order dated 05.07.2024 of the Ld. CIT(A) / NFAC, Delhi relatin…

Jayesh H. Sanghavi HUF, Mumbai vs. ITO Ward 33(1)(1), Mumbai

In the result, the appeal of the assessee is allowed on legal grounds

ITA 6784/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Dec 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 10(38)Section 144Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Jayesh H. Sanghavi Vs. ITO WARD 33(1) (1) HUF B-204, Sushil CHS Ltd., A.S. Marg, Ashok Nagar, Kandivali (E) Mumbai – 400 001 PAN/GIR No.AAFHJ3520B (Appellant) .. (Respondent) Assessee by Shri Ketan Vajani Revenue by Shri Adesh Rai, Sr.DR Date of Hearing 24/12/2025 Date of Pronouncement 30/12/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): This appeal has been preferred by the assessee against the order dated 26.08.2025 passed by the National Faceless Appeal Centre, Delhi, a…

Hemlata Mahendra Chavda, Mumbai vs. ITO, Ward 19(2)(2), Mumbai

In the result, the appeal filed by the assessee is allowed on legal grounds

ITA 6770/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Dec 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 144Section 147Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘ SMC ‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Hemlata Mahendra Vs. ITO, WORD 19(2)(2), Chavda Mumbai 1st Floor, 22-B, Shakti Sadan Lamington Road Opp. Nav Jeevan Soc., Grant Road Mumbai-400007 PAN/GIR No.ACXPC9918J (Appellant) .. (Respondent) Assessee by Shri. Aditya Ramchandran Revenue by Shri. Sandeep Jumale-Sr. DR Date of Hearing 24/12/2025 Date of Pronouncement 30/12/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): This appeal has been preferred by the assessee assailing the order dated 10.10.2025 passed by the Nat…

Shri. Krishna Enterprisis, Bengaluru vs. Income Tax Officer, Ward-7(2)(1), Bangalore

In the result all the three appeals filed by the assessee are allowed

ITA 524/BANG/2025[2017-18]Status: DisposedITAT Bangalore29 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Sandeep Singh Karhail

For Appellant: Shri Ravishankar, Advocate

Section 147Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA Nos.522-524/Bang/2025 Assessment Years :2014-15, 2016-17 & 2017-18 Shri Krishna Enterprises, 5/1, 5/2, 5/3, 18th Main, The Income Tax Officer, 4th T Block, Jayanagar, Ward 7(2)(1), Vs. Bengaluru-560041. Bengaluru. PAN: AANFM8393B APPELLANT RESPONDENT Assessee by : Shri Ravishankar, Advocate : Shri Subramanian, JCIT DR Revenue by Date of Hearing : 12-11-2025 Date of Pronouncement : 29-12-2025 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. These are thre…

Shri. Krishna Enterprises, Bengaluru vs. Income Tax Officer, Ward-7(2)(1), Bengaluru

In the result all the three appeals filed by the assessee are allowed

ITA 522/BANG/2025[2014-15]Status: DisposedITAT Bangalore29 Dec 2025AY 2014-15

Bench: Shri Prashant Maharishi, Vice – & Shri Sandeep Singh Karhail

For Appellant: Shri Ravishankar, Advocate

Section 147Section 148Section 148ASection 151

Gamnaram Okhaji Prajapati, Mumbai vs. DCIT. Circle 1(2)(1), Mumbai

Appeal is allowed

ITA 6791/MUM/2025[2016-17]Status: DisposedITAT Mumbai23 Dec 2025AY 2016-17

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Shri Dinesh ShahFor Respondent: Shri Swapnil Choudhary

Section 115BSection 144Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 153CSection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Gamnaram Okhaji Prajapati Room No.226, Ground Floor, Sahara Shopping Centre, Siiddik Road, Musafirkhana Mumbai – 400001. Maharashtra [PAN: BFTPP0328H] …………. Appellant Vs Deputy Commissioner of Income Tax Circle (1)(2)(1), Mumbai Room No.535, 5th Floor, Aaykar Bhavan, Maharshi Karve Marg, …………. Respondent Mumbai - 400020. Maharashtra. Appearance For the Appellant/Assessee : Shri Dinesh Shah For the Respondent/Department : Shri Swapnil Choudhary Date Conclusion of hearing : 22.12.20…

Shantilal Narottamdas Panchal, Malad East vs. ITO-41(3)(4), Mumbai, Bandra Kurla Complex

Appeal is allowed

ITA 3570/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Dec 2025AY 2017-18

Bench: Him.

For Appellant: Shri Ravindra PoojaryFor Respondent: Shri Bhagirath Ramawat

Section 144BSection 147Section 148Section 148ASection 151Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K (SMC)” BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Shantilal Narottamdas Panchal B-16, Rajhans Coop. HSG Society Ltd. Jitendra Road, Malad East, Mumbai - 400097 . Maharashtra [PAN: AATPP9539N] …………. Appellant Vs Income Tax Officer 41(3)(4), Mumbai Kautilya Bhavan, Bandra Kurla Complex, Mumbai – 400051. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Ravindra Poojary For the Respondent/Department : Shri Bhagirath Ramawat Date Conclusion of hearing : 12.11.2025 Pronouncement of order : 23.12.2025 O R D…

Ankita Badal Mittal, Mumbai vs. Ward 3(3)(1), 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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER I.T.A. No. 5484/Mum/2025 A.Y: 2017-18 Ankita Badal Mittal Vs ITO 3(3)(1) 16th Floor, B-Wing Mittal Aayakar Bhavan Tower, Mumbai GPO, Mumbai. Mumbai – 400021 PAN – AJIPM9266F (Appellant) (Respondent) Assessee by Shri Nitesh Joshi a/w CA Chintan Ghelani, CA Revenue by Shri Harendra Verma, Sr. DR Date of Hearing 29.10.2025 Date of Pronouncement 16.12.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee challenging the impugned order dt. 15.07.2025 passed under section 2…