Sanath Kumar Murali v. ITO

152 Taxmann.com 231High Court2023#19256 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 148 Section 147 Section 148A(b)Section 149(1)(b)Section 69A Section 133(6)Section 144 Section 144B

Issues it is cited on

section 149(1)(b)section 149(1)section 149 section 148a section 148a(b)notice under section 148 section 148 section 250 section 14 nfac interest

Judgments citing Sanath Kumar Murali v. ITO

Ila Khimjibhai Dulla, Mumbai vs. Ward 41(4)(2), Kautilya Bhavan

In the result, the appeal of the assessee is allowed

ITA 6716/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Dec 2025AY 2015-16

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

Section 144Section 147Section 148Section 148ASection 149(1)(b)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ILA Khimjibhai Dulla Vs. Income Tax Officer- A-10, Iqbal House Ward 41(4)(2) Pandit Solicitor Road Mumbai Malad East Mumbai – 400 097 PAN/GIR No.AAEPD1668B (Appellant) .. (Respondent) Assessee by Shri Dipesh Ruprelia Revenue by Shri Adesh Rai, Sr. DR (virtually) Date of Hearing 23/12/2025 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 28.08.2025 passed by the National Faceless…

Santosh Kumar Shukla, Lucknow vs. Assessment Unit, NFAC

ITA 400/LKW/2025[2015-16]Status: DisposedITAT Lucknow21 Nov 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Santosh Kumar Shukla V. The Assessment Unit 11A/141, Vrindavan Colony Nfac Lucknow (U.P) Tan/Pan:Bawps5372J (Appellant) (Respondent) Appellant By: Shri Shalabh Singh, Advocate Respondent By: Shri Amit Kumar, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 12.03.2025 Passed By The National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2015-16. 2. The Brief Facts Of The Case Are That The Assessee Was An Employee Of Planning Research & Action Division Of State Planning Institute, Since 1993. The Case Of The Assessee Was Reopened Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) After Issuing Notice Under Section 148A(B) Of The Act, Vide Dated 16.03.2022 For The Reason That The Assessee Had Made Cash Deposits/Time Deposits In His Bank Account. In Response To Notice Under Section Under Section 148 Of The Act, The Assessee Filed His Return Of Income For The Year Under Consideration On 29.04.2022, Declaring A Total Income Of

For Appellant: Shri Shalabh Singh, AdvocateFor Respondent: Shri Amit Kumar, D.R

Section 144BSection 147Section 148Section 148ASection 149Section 149(1)(b)Section 151ASection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2015-16 Santosh Kumar Shukla v. The Assessment Unit 11A/141, Vrindavan Colony NFAC Lucknow (U.P) TAN/PAN:BAWPS5372J (Appellant) (Respondent) Appellant by: Shri Shalabh Singh, Advocate Respondent by: Shri Amit Kumar, D.R. O R D E R This appeal has been preferred by the Assessee against the order dated 12.03.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi for Assessment Year 2015-16. 2. The brief facts of the case are that the assessee was an employee of Planning Research and…

Smt. Neelamma, Shivamogga vs. Income Tax Officer, Ward-1 & Tps, Shivmoga

In the result, appeal of the assessee is allowed

ITA 1721/BANG/2024[2018-19]Status: DisposedITAT Bangalore12 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Year: 2018-19

For Appellant: Sri Monish, A.RFor Respondent: Sri Ganesh R Ghale, Standing counsel for department

Section 148Section 148ASection 149(1)(b)Section 234ASection 69A

…ITA No.1721/Bang/2024 Smt. Neelammam Shivamogga IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment Year: 2018-19 Smt. Neelamma W/o Nagaraj K.V. Nelaraj Nilaya Opp Lazman Garage ITO Savarine Road Vs. Ward-1 & TPS Shivamogga 577 201 Shivmogga Karnataka PAN NO : BFWPN1543P APPELLANT RESPONDENT Appellant by : Sri Monish, A.R. Respondent by : Sri Ganesh R Ghale, Standing counsel for department Date of Hearing : 11.12.2024 Date of Pronouncement : 12.12.2024 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEM…

Sri Lakshmi Multipurpose Cooperative Society Ltd, Udupi vs. ITO Ward - 1 and Tps, Udupi

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

ITA 935/BANG/2024[2016-17]Status: DisposedITAT Bangalore24 Jun 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Years : 2016-17 Sri Lakshmi Multipurpose Co-Operative Vs. The Income Tax Officer, Society Ltd., Ward – 1&Tps, Udupi. Floor-1, Srihari Tower, Kanakadasa Road, Udupi-576 101. Pan – Aakcs 4571 M Appellant Respondent Assessee By : Shri Ravindra Poojary, Advocate Revenue By : Shri Ganesh R Gale, Standing Counsel For Department Date Of Hearing : 20.06.2024 Date Of Pronouncement : 24 .06.2024 O R D E R Per Shri Prakash Chand Yadavinstant Appeal Of The Assessee Is Arising From The Order Passed By The Nfac, Delhi Dated 22/03/2024 In Din No. Itba/Nfac/S/ 250/2023- 24/1063170077(1) For The Assessment Year 2016-17. 2. Assessee A Cooperative Society, Could Not File Its Return Of Income For The Impugned Assessment Year. Thereafter, On The Basis Of An Information, Revealing That Assessee Has Deposited An Amount Of Rs.4,24,10,051, Ao Issued Notice U/S 148A To The Assessee. The Ao, Page 2 Of 4 While Framing The Assessment, Observed That The Assessee Is Not Qualified For Deduction U/S 80P(2)(A)(I) Of The Act, Relying Upon The Judgment Of Hon’Ble Apex Court In The Case Of Citizen Co-Operative Society Reported In 397 The Ao Framed The Assessment & Made An Addition Of Rs.48,53,282/-.

For Appellant: Shri Ravindra Poojary, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Department

Section 148Section 148ASection 149Section 149(1)(b)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment Years : 2016-17 Sri Lakshmi Multipurpose Co-operative Vs. The Income Tax Officer, Society Ltd., Ward – 1&TPS, Udupi. Floor-1, Srihari Tower, Kanakadasa Road, Udupi-576 101. PAN – AAKCS 4571 M APPELLANT RESPONDENT Assessee by : Shri Ravindra Poojary, Advocate Revenue by : Shri Ganesh R Gale, Standing Counsel for Department Date of hearing : 20.06.2024 Date of Pronouncement : 24 .06.2024 O R D E R PER SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Instant appe…