Samp Furniture (P) Ltd. v. ITO

165 Taxmann.com 581High Court2024#2296 most cited

What is Samp Furniture (P) Ltd. v. ITO authority for?

The issuance of a notice under section 148A, including the order under section 148A(d), is a mandatory procedural step before reassessment proceedings can be initiated under section 147/148. Failure to comply with this requirement renders the subsequent reassessment proceedings invalid.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

Samp Furniture Pvt. Ltd. · Section 148A · Section 148A(d) · Section 147 · Section 148 · reassessment proceedings · income escaping assessment · faceless assessment scheme · order under section 148A(d)

Also reported as

300 Taxmann 452477 ITR 187

Sections most often in play

Section 148Section 147Section 151ASection 144BSection 148ASection 151Section 142(1)Section 148A(d)

Issues it is cited on

section 144b(1)section 151aincome escaping assessmentsection 148a(b)section 148a(d)section 148afaceless assessmentfaceless assessment schemeorder under section 148a(d)section 151income-tax officersection 144b

Judgments citing Samp Furniture (P) Ltd. v. ITO

Brijesh Chandwani, Hyderabad vs. DCIT., Circle -6(1), Hyderabad

In the result, appeal of the assessee for the assessment year 2020-2021 is allowed for statistical purposes

ITA 1528/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad28 Nov 2025AY 2020-2021

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The Dcit, Circle-6(1), Vs. Hyderabad – 500 034 Hyderabad. Pan Adkpc1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा /Revenue By: Sri Ranjan Agrawala, Sr. Ar

For Appellant: CA Pawan Kumar ChakrapaniFor Respondent: Sri Ranjan Agrawala, Sr. AR
Section 133ASection 143(1)(a)Section 143(3)Section 147Section 148Section 148ASection 234A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The DCIT, Circle-6(1), vs. Hyderabad – 500 034 Hyderabad. PAN ADKPC1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA Pawan Kumar Chakrapani राज" व "ारा /Revenue by: Sri Ranjan Agrawala, Sr. AR सुनवाई की तारीख/Date of hearing: 17.11.2025 घोषणा की त…

Arkay Energy (Rameswarm) Private Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

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

ITA 1562/HYD/2025[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.1562/Hyd/2025 (निर्धारण वर्ष/Assessment Year:2017-18) M/S. Arkay Energy (Rameswarm) Pvt. Ltd., Hyderabad. Vs. Dy. Commissioner Of Income Tax, Circle 1(1), Hyderabad. Pan: Aafca0044C (Appellant) (Respondent) निर्धारिती द्वारा / Assessee By: Shri P. Murali Mohan Rao, C.A. राजस्व द्वारा / Revenue By: Shri Ranjan Agrawala, Sr-Dr सुनवाई की तारीख /Date Of Hearing: 20/11/2025 घोषणा की तारीख / Pronouncement: 26/11/2025 आदेश/Order Per Vijay Pal Rao: This Appeal By The Assessee Is Directed Against The Order Dated 23.07.2025 Of National Faceless Appeal Centre (Nfac), Delhi For The

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri Ranjan Agrawala, SR-DR
Section 143(3)Section 147Section 148Section 148ASection 151ASection 250

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad श्री विजय पाल राव, उपाध्यक्ष एवं श्री मधुसूदन सावडिया, लेखा सदस्य के समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No.1562/Hyd/2025 (निर्धारण वर्ष/Assessment Year:2017-18) M/s. Arkay Energy (Rameswarm) Pvt. Ltd., Hyderabad. Vs. Dy. Commissioner of Income Tax, Circle 1(1), Hyderabad. PAN: AAFCA0044C (Appellant) (Respondent) निर्धारिती द्वारा / Assessee by: Shri P. Murali Mohan Rao, C.A. राजस्व द्वारा / Revenue by: Shri Ranjan Agrawala, SR-DR सुनवाई की…

Thomas Victor, Chennai vs. Income Tax Officer, Non Corp Ward 19(6), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2987/CHNY/2024[2015-16]Status: DisposedITAT Chennai28 Oct 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.R. Venkata Raman, CA
Section 139Section 147Section 148Section 148ASection 151ASection 271D

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2987/Chny/2024 िनधा"रण वष"/Assessment Year: 2015-16 v. Thomas Victor, The ITO, B-4, Old No.3A, New No.5A, Non-Corporate Ward-19(6), Karunanidhi, 1st Street, Kottur, Chennai. Kotturpuram S.O., Kotturpuram, Chennai-600 085. [PAN: ADYPV 3711 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.R. Venkata Raman, C…

Thanaraj Sumathi, Mayiladuthurai vs. ITO, Ward-1, Kumbakonam

In the result, appeal filed by the assessee is allowed

ITA 2031/CHNY/2025[2019-20]Status: DisposedITAT Chennai14 Oct 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:2031/Chny/2025 यनिाारणवर्ा / Assessment Year:2019-20 Thanaraj Sumathi, Income Tax Officer, No.3/25, North Street, Vs. Ward-1 Moovalur, Kumbakonam. Mayiladuthurai – 609806. Tamil Nadu. [Pan:Knyps-1061-J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/Respondent By : Ms. R. Anitha, Cit. सुनवाईकीतारीख/Date Of Hearing : 13.10.2025 घोर्णाकीतारीख/Date Of Pronouncement : 14.10.2025

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अधिकरण,‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI श्री एम. बालगणेश, लेखा सदस्य के समक्ष एवं. श्री एस एस ववश्वनेत्र रवव, न्याययकसदस्य BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकरअपीलसं./ITA No.:2031/Chny/2025 यनिाारणवर्ा / Assessment Year:2019-20 Thanaraj Sumathi, Income Tax Officer, No.3/25, North Street, vs. Ward-1 Moovalur, Kumbakonam. Mayiladuthurai – 609806. Tamil Nadu. [PAN:KNYPS-1061-J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant by : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/R…

The Chennai Co-Op. Societies Employees Co-Op. and Society Ltd., Chennai vs. PCIT-8, Chennai

In the result, appeal filed by the assessee is allowed

ITA 1157/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Suresh, CAFor Respondent: Mr.Bipin C.N., CIT
Section 139(1)Section 144BSection 148Section 151ASection 263Section 80ASection 80P

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1157/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. The Chennai Co-op. Societies – The PCIT-8, Employees Co-op. T & C - Chennai. Society Ltd., No X 158, No.7 & 8, II Floor, Davidson Street, Chennai-600 001 [PAN: AADAT 9673 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.B. Suresh, CA ""यथ" क" ओर से /Res…

Jayaraman Rudrasekar, Vellore vs. DCIT, Central Circle-1(4), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1142/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.N. Arjun Raj, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1142/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Jayaraman Rudrasekar, The DCIT, Plot No.151, 1st Main Road, Central Circle-1(4), Vaibhav Nagar, Chennai. 3rd Phase, Bramhapuram, Vellore-632 014. [PAN: BAFPR 4103 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.N. Arjun Raj, Advocate ""यथ" क" ओर से /Resp…

Chahida Begam, Puducherry vs. Income Tax Officer, Ward 3, Puducherry Range, Income Tax Office, Puducherry

In the result, appeal filed by the assessee is allowed

ITA 1219/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Aug 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1219/Chny/2025 िनधा"रणवष"/Assessment Year: 2019-20 v. Chahida Begam, The ITO, 5 A, Mulla Street, Ward-3, Pondicherry-605 001. Puducherry Range. [PAN: BXEPC 1448 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Hithesh, Advocate ""यथ" क" ओर से /Respondent by : Ms.Anitha, Addl.CIT सुनवाईक"तारीख/Date of Hear…

Manickam Chettiar Velmurugan, Chennai vs. ITO, Ncc-19(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 1166/CHNY/2025[2016-17]Status: DisposedITAT Chennai22 Aug 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1165 & 1166/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17 v. Manickam Chettiar Velmurugan, The ITO, 59/21 Nisa Castle, Non Corporate Circle-19(1), Balakrishnan Street, Chennai. West Mambalam, Chennai-600 083. [PAN: AFPPV 6974 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Hithesh, Advocate "…

Manickam Chettiar Velmurugan, Chennai vs. ITO, Ncc-19(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 1165/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Aug 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1165 & 1166/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17 v. Manickam Chettiar Velmurugan, The ITO, 59/21 Nisa Castle, Non Corporate Circle-19(1), Balakrishnan Street, Chennai. West Mambalam, Chennai-600 083. [PAN: AFPPV 6974 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Hithesh, Advocate "…

Loganathan Dhandapani, Chennai vs. ACIT, Ncc-3(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2240/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Aug 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2240/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 v. Mr. Loganathan Dhandapani, The ACIT, No.6, Avvai Street, Non Corporate Circle-3(1), Jawahar Nagar S.O., Chennai. Chennai-600 082. [PAN: AGAPD 1119 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.N. Arjun Raj, Advocate : ""यथ" क" ओर से /Respondent by Mr.M. Mohan Babu,…