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

Deputy Commissioner of Income Tax Central Circle - 5(3), Mumbai vs. Aditya Birla Sun Life Insurance Company Limited, Mumbai

ITA 4987/MUM/2025[2015-16]Status: DisposedITAT Mumbai02 Dec 2025AY 2015-16

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri Ronak Doshi, Ms. Vrushti

Section 147Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No. 3624/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 3625/Mum/2025 (Assessment Year: 2016-17) Aditya Birla Sun Life Insurance Co. Dy. CIT-5(3), Room No. 426, 4th Floor, Ltd., One World Center, Tower 1, Kautilya Bhavan, Bandra Kurla 16th Floor, Jupiter Mill Compound, Complex, Bandra (E), Vs. 841, Senapati Bapat Marg, Mumbai-400051 Elphinstone Road, Mumbai-400013. PAN: AABCB4623J Assessee) : Revenue) I.T.A. No. 4987/Mum/2025 (Assessment Year: 2015-17) I.T.A. No. 4822/Mum/2025 (Assessment Year: 201…

Deputy Commissioner of Income Tax Central Circle -5 (3), Mumbai vs. Aditya Birla Sun Life Insurance Company Limited, Mumbai

ITA 4822/MUM/2025[2016-17]Status: DisposedITAT Mumbai02 Dec 2025AY 2016-17

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri Ronak Doshi, Ms. Vrushti

Section 147Section 148Section 148ASection 250

Aditya Birla Sun Life Insurance Company Limited, Mumbai vs. Assessment Unit, Itd (Jao: Deputy Commissioner of Income-Tax, 5(3), Mumbai)

ITA 3625/MUM/2025[2016-17]Status: DisposedITAT Mumbai02 Dec 2025AY 2016-17

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri Ronak Doshi, Ms. Vrushti

Section 147Section 148Section 148ASection 250

Aditya Birla Sun Life Insurance Company Limited, Mumbai vs. Assessment Unit, Itd (Jao: Deputy Commissioner of Income-Tax, 5(3), Mumbai)

ITA 3624/MUM/2025[2015-16]Status: DisposedITAT Mumbai02 Dec 2025AY 2015-16

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri Ronak Doshi, Ms. Vrushti

Section 147Section 148Section 148ASection 250

Ratan N Motwani (HUF), Mumbai vs. ITO Ward 23(3)(1), Mumbai

In the result, assessee’s appeal is allowed

ITA 5532/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Nov 2025AY 2017-18

Bench: Smt. Beena Pillai & Smt.Renu Jauhri7 (A.Y.2017-18)

For Appellant: Shri. Bhadresh Doshi, CAFor Respondent: Shri Uma Shankar Prasad- CIT

Section 132Section 147Section 148Section 148ASection 149Section 151Section 151ASection 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SMT.RENU JAUHRI, ACCOUNTANT MEMBER 7 (A.Y.2017-18) Ratan N. Motwani (HUF) Vs. ITO, Ward 23(3)(1) 202, Hira Villa, Pali Road, Piramal Chambers, Lalbaug, Near Hong Kong Bank, Parel, Bandra west, Mumbai-400012. Mumbai-400050. "थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAAHR2664H Appellant .. Respondent Appellant by : Shri. Bhadresh Doshi, CA Respondent by : Shri Uma Shankar Prasad- CIT DR Date of Hearing 11.11.2025 Date of Pronouncement 17.11.2025 आदेश / O R D E R PER RENU JAUHRI [A.M.] :- This appeal is filed by the…

Sandeep Gupta, Delhi vs. Income Tax Officer, Civic Centre, Delhi

In the result, the appeal of the assessee in ITA No

ITA 299/DEL/2025[2017-18]Status: DisposedITAT Delhi07 Nov 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Ms. Agni Choudhary, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 299/DEL/2025 [A.Y. 2017-18] Sandeep Gupta Vs. The I.T.O C-602, Second Floor, Ward – 36(1) Gali No. 13, Adarsh Nagar New Delhi Delhi PAN – AXHPS 1807 R (Applicant) (Respondent) Assessee By : Ms. Agni Choudhary, Adv Shri Raghav Sharma, CA Department By : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 03.09.2025 Date of Pronouncement : 07.10.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferred against the order of the…

Income Tax Officer, Piramal Chambers vs. Soni Ajay Jain, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 3841/MUM/2025[2016-17]Status: DisposedITAT Mumbai08 Oct 2025AY 2016-17

Bench: Shri Sandeep Singh Karhailshri Prabhash Shankar

For Appellant: Shri G. V. GindeFor Respondent: Shri Swapnil Choudhary, Sr. DR

Section 10(38)Section 147Section 148Section 148ASection 149Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.3841/MUM/2025 (Assessment Year: 2016-17) Income Tax Officer, Room No.405, 4th Floor, Piramal Chambers, Lal Baug, Mumbai - 400012 Appellant Soni Ajay Jain, 82, Everest Appartment, Mount Pleasant Road, Malabar Hills, Mumbai - 400006 PAN: AADPJ5126D Respondent Assessee by : Shri G. V. Ginde Revenue by : Shri Swapnil Choudhary, Sr. DR Date of Hearing – 06/10/2025 Date of Order - 08/10/2025 ORDER PER SANDEEP SINGH KARHAIL, J.M. The Revenue has filed the present appea…