S.N. Bhargawa v. ITO

147 ITD 306Income Tax Appellate Tribunal2014#19169 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 142(1)Section 147 Section 148 Section 11 Section 12 Section 124(1)Section 124(3)Section 127

Issues it is cited on

section 151 notice under section 148 reassessment proceedings section 148 transfer section 147 prescribed person section 14

Judgments citing S.N. Bhargawa v. ITO

DCIT (Exemptions), Circle 1(1), Hyderabad vs. National Institute of Rural Development and Panchayati Raj, Hyderabad

In the result, both the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed

ITA 1211/HYD/2025[2016-17]Status: DisposedITAT Hyderabad19 Dec 2025AY 2016-17

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 11Section 124(3)Section 139Section 148

…rd reasons for the reopening of the assessment. Therefore, initiations of reassessment proceedings are illegal, bad in law and liable to be quashed. In support of which contention he has relied upon order of ITAT Agra Bench in the case of S.N. Bhargawa v. ITO 147 ITD 306 in which it was held us under: “IT: Where Assessing Officer, Agra initiated reassessment proceedings against assessee anal subsequently he transferred case to Assessing Officer, Mathura, who was having jurisdiction over assessee, and thereupon Assessing Officer, Mathura, without recording fresh reasons and on the basis of reasons recorded by Asse…

Saroj Sangwan, New Delhi vs. ITO, Ward 4(1), Gurgaon

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

ITA 2428/DEL/2023[2011-12]Status: DisposedITAT Delhi17 May 2024AY 2011-12

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2428/Del/2023 िनधा"रणवष"/Assessment Year: 2011-12

Section 143(2)Section 143(3)Section 144Section 147Section 148Section 151

…d reasons for the reopening of the assessment. Therefore, initiations of reassessment proceedings are illegal, bad in law and liable to be quashed. In support of which contention he has relied upon order of ITAT Agra Bench in the case of S.N. Bhargawa Vs. ITO 147 ITD 306 in which it was held us under: “IT: Where Assessing Officer, Agra initiated reassessment proceedings against assessee anal subsequently he transferred case to Assessing Officer, I.T.A.No.2428/Del/2023 Mathura, who was having jurisdiction over assessee, and thereupon Assessing Officer, Mathura, without recording fresh reasons and on the basis of…

Seema Singhal, Hapur vs. ITO, Ward- 3(5), Hapur

In the result, appeal of the assessee is allowed

ITA 2441/DEL/2019[2009-10]Status: DisposedITAT Delhi25 Nov 2021AY 2009-10

Bench: Sh. Anil Chaturvedi(Through Video Conferencing) Seema Singhal, Hapur Vs. Ito C/O. Pradeep & Co., Ward – 3(5) 7, Navyug Market, Hapur Ghaziabad, Uttar Pradesh – 201 001 Pan : Awpps 0757 B (Appellant) (Respondent) Assessee By Shri Satyajeet Goel, C.A. Revenue By Ms. Sangeeta Yadav, Sr. D.R. Date Of Hearing: 28.10.2021 Date Of Pronouncement: 25.11.2021 Order Per Anil Chaturvedi, Am:

Section 143(3)Section 147Section 148Section 151

…the assessment. He therefore submitted that the initiations of reassessment proceedings are illegal, bad in law and liable to be quashed and in support of the aforesaid contention he relied on the order of ITAT Agra Bench in the case of S.N. Bhargawa vs. ITO 147 ITD 306 and other decisions. 9. Ld DR on the other hand did not controvert the submissions made by Ld AR but however supported the order of lower authorities. 10. I have heard the rival submissions and perused the material on record. The issue in the present ground is as to whether the reassessment framed by the AO i.e ITO, Hapur in pursuance to a noti…

M/S Anant Concrete Products Pvt. Ltd., Meerut vs. ITO, Meerut

In the result, all the additions would

ITA 1632/DEL/2017[2009-10]Status: DisposedITAT Delhi08 Nov 2017AY 2009-10

Bench: Shri Bhavnesh Saini

For Appellant: Shri Premjit S. Kashyap, C.AFor Respondent: Shri Kaushlendra Tiwari, Sr. D.R

Section 132Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.1632/Del./2017 Assessment Year 2009-2010 Anant Concrete Products The Income Tax Officer Pvt. Ltd., 226, Prem Puri, vs. Ward-1(1) Railway Road, Meerut. Meerut. PAN AACCA8060D (Appellant) (Respondent) For Assessee : Shri Premjit S. Kashyap, C.A. For Revenue : Shri Kaushlendra Tiwari, Sr. D.R. Date of Hearing : 03.11.2017 Date of Pronouncement : 08.11.2017 ORDER This appeal by assessee has been directed against the order of the Ld. CIT(A), Aligarh, dated 11th January, 2017 for A.Y. 2009-2010. 2…