State of A P v. A P Pensioners Association

13 SCC 161Reported decision2005#3197 most cited

What is State of A P v. A P Pensioners Association authority for?

Legal fictions are to be construed to enable the person for whose benefit they are created to obtain all flowing consequences. This principle applies when determining procedures for reassessment under Section 148, including decisions under Section 149A(d) and issuing notices within the surviving time limit.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

State of A P v. A P Pensioners Association · section 149A(d) · section 148 · reassessment notice · surviving time limit · legal fiction · Income Tax Act · TOLA · new regime · assessment procedure

Sections most often in play

Section 147Section 148Section 149Section 148ASection 151Section 144BSection 143(3)Section 148A(b)

Issues it is cited on

section 149a(c)section 149a(d)section 149asection 148a(c)section 148 noticesection 148(d)section 148a(a)section 149(1)section 151(i)section 148a(b)section 149(1)(a)section 148a(d)

Judgments citing State of A P v. A P Pensioners Association

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, DELHI , JHANDEWALAN vs. KRSKA CAPITAL PRIVATE LIMITED , DELHI

In the result the appeal of the Revenue is dismissed and the cross objection of the Assessee is allowed

ITA 4666/DEL/2025[2016-17]Status: DisposedITAT Delhi18 Mar 2026AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2016-17

Section 132(4)Section 143(3)Section 147Section 148Section 68

…d ) based on the available material and the reply of the assessee; and (iii) issue a notice under section 148 if it was a fit case for reassessment. Once the clock started ticking, the assessing officer was see State of AP v. AP Pensioners Association, (2005) 13 SCC 161 [28]. [This court observed that the “legal fiction undoubtedly is to be construed in such a manner so as to enable a person, for whose benefit such legal fiction has been created, to obtain all consequences flowing there form.”] PART F required to complete these procedures within the surviving time limit. The surviving time limit, as prescribed un…

SARIT GUPTA (HUF),NEW DELHI vs. INCOME TAX OFFICER, WARD 43(6), NEW DELHI

In the result the appeal of the assessee is allowed

ITA 6662/DEL/2025[2015-16]Status: DisposedITAT Delhi13 Mar 2026AY 2015-16

Bench: the NFAC who vide order dated 28-08-2025 dismissed the appeal. Being, aggrieved the order of the Ld. NFAC, the assessee is in appeal before the Tribunal.

Section 10(38)Section 147Section 148Section 148ASection 149Section 149(1)Section 3

…d ) based on the available material and the reply of the assessee; and (iii) issue a notice under section 148 if it was a fit case for reassessment. Once the clock started ticking, the assessing officer was see State of AP v. AP Pensioners Association, (2005) 13 SCC 161 [28]. [This court observed that the “legal fiction undoubtedly is to be construed in such a manner so as to enable a person, for whose benefit such legal fiction has been created, to obtain all consequences flowing there form.”] PART F required to complete these procedures within the surviving time limit. The surviving time limit, as prescribed u…

PAKARAHALLI NARAYANAPPA SRINIVASGOWDA ,BANGALORE vs. INCOME TAX OFFICER, WARD-6(3)(1), BANGALORE

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

ITA 1373/BANG/2025[2016-17]Status: DisposedITAT Bangalore05 Mar 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2016-17

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Subramanian, JCIT (DR)
Section 148Section 250Section 254

…This construction gives full effect to the legal fiction created in Ashish Agarwal (supra) and enables both the assesses and the Revenue to obtain the benefit of all consequences flowing from the fiction. See State of A P v. A P Pensioners Association [2005] 13 SCC 161. [This Court observed that the "legal fiction undoubtedly is to be construed in such a manner so as to enable a person, for whose benefit such legal fiction has been created, to obtain all consequences flowing therefrom."] 110. The effect of the creation of the legal fiction in Ashish Agarwal (supra) was that it stopped the clock of limitation wit…

DCIT CENTRAL CIRCLE- 7(1), MUMBAI, MUMBAI vs. JINALBEN BHAVIKBHAI VORA, GUJRAT

ITA 7588/MUM/2025[2013-14]Status: DisposedITAT Mumbai24 Feb 2026AY 2013-14

Bench: the expiry of 6 years from the end of Assessment Year 2013-2014). Subsequently, in compliance with the judgment of the Hon'ble Supreme Court in the case of Union of India VS. Ashish Agarwal 444 ITR 1 (SC) [04/05/2022], communication, dated 26/05/2022, was sent to the Assessee intimating that the aforesaid notice issued under Section 148 of the Act (under old regime) would be treated as the show-cause notice issued in terms of Section 148A(b) of the Act (under new regime introduced by the Fi

For Appellant: Shri Jignesh ShahFor Respondent: Shri Nakul Agrawal
Section 147Section 148Section 148ASection 151A

…This construction gives full effect to the legal fiction created in Ashish Agarwal (supra) and enables both the assesses and the Revenue to obtain the benefit of all consequences flowing from the fiction. See State of A P v. A P Pensioners Association [2005] 13 SCC 161. [This Court observed that the "legal fiction undoubtedly is to be construed in such a manner so as to enable a person, for whose benefit such legal fiction has been created, to obtain all consequences flowing therefrom."] 110.The effect of the creation of the legal fiction in Ashish Agarwal (supra) was that it stopped the clock of limitation with…

SANDEEP KAPUR,GURUGRAM vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result the appeal of the assessee is allowed

ITA 2866/DEL/2025[2015-16]Status: DisposedITAT Delhi13 Feb 2026AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2015-16

Section 10(38)Section 147Section 148Section 148ASection 149Section 149(1)Section 3Section 69A

…d ) based on the available material and the reply of the assessee; and (iii) issue a notice under section 148 if it was a fit case for reassessment. Once the clock started ticking, the assessing officer was see State of AP v. AP Pensioners Association, (2005) 13 SCC 161 [28]. [This court observed that the “legal fiction undoubtedly is to be construed in such a manner so as to enable a person, for whose benefit such legal fiction has been created, to obtain all consequences flowing there form.”] PART F required to complete these procedures within the surviving time limit. The surviving time limit, as prescribed u…

IMPRESSIVE TRADING PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 10(1)(1), MUMBAI

In the result, all the above appeals in ITA Nos

ITA 7300/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Feb 2026AY 2015-16

Bench: Shri Narendra Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Ketan Vajani, CAFor Respondent: Shri Virabhadra S. Mahajan, (Sr. DR)
Section 147Section 147oSection 148Section 148ASection 151A

…This construction gives full effect to the legal fiction created in Ashish Agarwal (supra) and enables both the assesses and the Revenue to obtain the benefit of all consequences flowing from the fiction. See State of A P v. A P Pensioners Association [2005] 13 SCC 161. [This Court observed that the "legal fiction undoubtedly is to be construed in such a manner so as to enable a person, for whose benefit such legal fiction has been created, to obtain all consequences flowing therefrom."] 110. The effect of the creation of the legal fiction in Ashish Agarwal (supra) was that it stopped the clock of limitation wit…

IMPRESSIVE TRADING PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 10(1)(1), MUMBAI

In the result, all the above appeals in ITA Nos

ITA 7299/MUM/2025[2014-15]Status: DisposedITAT Mumbai11 Feb 2026AY 2014-15

Bench: Shri Narendra Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Ketan Vajani, CAFor Respondent: Shri Virabhadra S. Mahajan, (Sr. DR)
Section 147Section 147oSection 148Section 148ASection 151A

…This construction gives full effect to the legal fiction created in Ashish Agarwal (supra) and enables both the assesses and the Revenue to obtain the benefit of all consequences flowing from the fiction. See State of A P v. A P Pensioners Association [2005] 13 SCC 161. [This Court observed that the "legal fiction undoubtedly is to be construed in such a manner so as to enable a person, for whose benefit such legal fiction has been created, to obtain all consequences flowing therefrom."] 110. The effect of the creation of the legal fiction in Ashish Agarwal (supra) was that it stopped the clock of limitation wit…

K & S FINCON PVT LTD,ALIGARH vs. ITO WARD 14(1), DELHI

In the result the appeal of the assessee is allowed

ITA 6556/DEL/2025[2013-14]Status: DisposedITAT Delhi11 Feb 2026AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2013-14

Section 131Section 143(1)Section 143(3)Section 147Section 148Section 148ASection 149

…based on the available material and the reply of the assessee; and (iii) issue a notice under section 148 if it was a fit case for reassessment. Once the clock 4 started ticking, the assessing officer was see State of AP v. AP Pensioners Association, (2005) 13 SCC 161 [28]. [This court observed that the “legal fiction undoubtedly is to be construed in such a manner so as to enable a person, for whose benefit such legal fiction has been created, to obtain all consequences flowing there form.”] PART F required to complete these procedures within the surviving time limit. The surviving time limit, as prescribed un…

ANIL KUMAR GARG,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 43(1), DELHI, DELHI

In the result, Assessee’s appeal is allowed in the above terms

ITA 6415/DEL/2025[2016-17]Status: DisposedITAT Delhi06 Feb 2026AY 2016-17

Bench: Shri Sudhir Kumar & Smt. Renu Jauhrianil Kumar Garg, Vs. Dcit, Circle 43(1), E-15/120, 1St Floor, Delhi Shiv Road, Sector-8, Rohini, Delhi – 110 085 (Pan: Aaapg1599A) (Appellant) (Respondent)

For Respondent: Sh. Ajay Kumar Arora, Sr. DR
Section 147Section 148Section 148ASection 149Section 149(1)Section 149ASection 21Section 30

…A(d) basd on the available material and the reply of the assessee; and (iii) issue a notice under section 148 if it was a fit case for reassessment. Once the clock started ticking, the assessing officer was see State of AP v. AP Pensioners Association, (2005) 13 SCC 161 [28]. [This court observed that the “legal fiction undoubtedly is to be construed in such a manner so as to enable a person, for whose benefit such legal fiction has been created, to obtain all consequences flowing thereform.”] PART F required to complete these procedures within the surviving time limit. The surviving time limit, as prescribed un…

ANIL KUMAR GARG,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 43(1), DELHI, DELHI

In the result, Assessee’s appeal is allowed in the above terms

ITA 6414/DEL/2025[2015-16]Status: DisposedITAT Delhi06 Feb 2026AY 2015-16

Bench: Shri Sudhir Kumar & Smt. Renu Jauhrianil Kumar Garg, Vs. Dcit, Circle 43(1), E-15/120, 1St Floor, Delhi Shiv Road, Sector-8, Rohini, Delhi – 110 085 (Pan: Aaapg1599A) (Appellant) (Respondent) Asessee By : Sh. S.K. Gupta, Ca Revenue By : Sh. Ajay Kumar Arora, Sr. Dr

For Respondent: Sh. Ajay Kumar Arora, Sr. DR
Section 147Section 148Section 149Section 149(1)

…A(d) basd on the available material and the reply of the assessee; and (iii) issue a notice under section 148 if it was a fit case for reassessment. Once the clock started ticking, the assessing officer was see State of AP v. AP Pensioners Association, (2005) 13 SCC 161 [28]. [This court observed that the “legal fiction undoubtedly is to be construed in such a manner so as to enable a person, for whose benefit such legal fiction has been created, to obtain all consequences flowing thereform.”] PART F required to complete these procedures within the surviving time limit. The surviving time limit, as prescribed und…

ITO WD-3(1), KOLKATA vs. PERFECT WAHERS & FASTENERS (P) LTD, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2599/KOL/2025[2015-16]Status: DisposedITAT Kolkata20 Jan 2026AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

Section 144BSection 147Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No.2599/KOL/2025 (Assessment Year: 2015-16) ITO Ward 3(1) P-7, Chowringhee Square, 4th floor, Aaykar Bhawan, Kolkata, West Bengal-700069 (Appellant) Vs. Perfect Wahers& Fasteners (P) Itd. Uluberia Industrial Growth Centre, Birshibpur, Plot 71, Howrah-711316, West Bengal (Respondent) PAN No. AABCP4979K Assessee by Revenue by Shri Robin Maheswari, AR Shri S.B. Chakraborthy, DR Date of hearing: Date of pronouncement: 14.01.2026 20.01.2026 ORDER Per Rajesh Kumar, AM: This is an appeal preferred b…

GLOBAL EMERGING MARKETS INDIA LIMITED,NEW DELHI vs. NFAC, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 4050/DEL/2024[2013-2014]Status: DisposedITAT Delhi07 Jan 2026AY 2013-2014

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshglobal Emerging Markets Assessment Unit, India Limited, Income Tax Department, B-28, Pushpanjali Farms, Vs. Nfac. Bijwasan. Pan-Aaacg3233C (Appellant) (Respondent) Appellant By Ms. Prem Lata Bansal, Sr. Adv. & Shri Shivang Bansal, Adv. Respondent By Shri Rajesh Kumar Dhaneshta, Sr. Dr Date Of Hearing 03.12.2025 Date Of Pronouncement 07.01.2026

Section 139(1)Section 147Section 148Section 148ASection 149Section 149A

…) based on the available material and the reply of the assessee; and (iii) issue a notice under Section 148 if it was a fit case for reassessment. Once the clock started ticking, the assessing officer was See State of A P v. A P Pensioners Association, (2005) 13 SCC 161 [28]. [This Court observed that the “legal fiction undoubtedly is to be construed in such a manner so as to enable a person, for whose benefit such legal fiction has been created, to obtain all consequences flowing therefrom.”] PART F required to complete these procedures within the surviving time limit. The surviving time limit, as prescribed un…

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

…fect to the legal fiction created in Ashish Agarwal (supra) and enables both the 15 ITA.No.1527 & 1528/Hyd./2025 assesses and the Revenue to obtain the benefit of all consequences flowing from the fiction. See State of A P v. A P Pensioners Association [2005] 13 SCC 161. [This Court observed that the "legal fiction undoubtedly is to be construed in such a manner so as to enable a person, for whose benefit such legal fiction has been created, to obtain all consequences flowing therefrom."] 110. The effect of the creation of the legal fiction in Ashish Agarwal (supra) was that it stopped the clock of limitation wi…

AARTI BANSAL,DELHI vs. INCOME TAX OFFICER, WARD 34(1), DELHI, DELHI

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

ITA 5942/DEL/2024[2014-15]Status: DisposedITAT Delhi03 Nov 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.5942/Del/2024 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Aarti Bansal Income Tax Officer, Bn-44, Shalimar Bagh, Vs. Ward 34(1), New Delhi. Civic Centre, Delhi. Pan No.Acvpb0393C अपीलाथ" Appellant ""यथ"/Respondent

Section 143(2)Section 147Section 148Section 148ASection 69C

…) based on the available material and the reply of the assessee; and (iii) issue a notice under section 148 if it was a fit case for reassessment. Once the clock started ticking, the assessing officer was See State of A P v. A P Pensioners Association, (2005) 13 SCC 161 [28]. [This Court observed that the “legal fiction undoubtedly is to be construed in such a manner so as to enable a person, for whose benefit such legal fiction has been created, to obtain all consequences flowing there from.”] PART F required to complete these procedures within the surviving time limit. The surviving time limit, as prescribed un…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, NEW DELHI, DELHI vs. DHARAMPAL SATYAPAL LTD, DELHI

In the result, both the appeals of the revenue are dismissed

ITA 3030/DEL/2025[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 148Section 148ASection 149Section 149A

…) based on the available material and the reply of the assessee; and (iii) issue a notice under Section 148 if it was a fit case for reassessment. Once the clock started ticking, the assessing officer was See State of A P v. A P Pensioners Association, (2005) 13 SCC 161 [28]. [This Court observed that the “legal fiction undoubtedly is to be construed in such a manner so as to enable a person, for whose benefit such legal fiction has been created, to obtain all consequences flowing therefrom.”] PART F required to complete these procedures within the surviving time limit. The surviving time limit, as prescribed un…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, NEW DELHI, DELHI vs. DHARAMPAL SATYAPAL LTD, DELHI

In the result, both the appeals of the revenue are dismissed

ITA 3029/DEL/2025[2013-14]Status: DisposedITAT Delhi30 Sept 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 148Section 148ASection 149Section 149A

…) based on the available material and the reply of the assessee; and (iii) issue a notice under Section 148 if it was a fit case for reassessment. Once the clock started ticking, the assessing officer was See State of A P v. A P Pensioners Association, (2005) 13 SCC 161 [28]. [This Court observed that the “legal fiction undoubtedly is to be construed in such a manner so as to enable a person, for whose benefit such legal fiction has been created, to obtain all consequences flowing therefrom.”] PART F required to complete these procedures within the surviving time limit. The surviving time limit, as prescribed un…

TOYOTA BOSHOKU CORPORATION,JAPAN vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1) - INTERNATIONAL TAXATION, NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2461/DEL/2024[2015-2016]Status: DisposedITAT Delhi30 Sept 2025AY 2015-2016

Bench: Shri M. Balaganesh & Shri Vimal Kumartoyota Boshoku Corporation, Vs. Acit, 1-1, Toyoda-Cho, Kariya Shi, Circle-3(1)(1), International Aichi, Japan Taxation, New Delhi (Appellant) (Respondent) Pan: Aadct4951B Assessee By : Ms. Reema Grewal, Ca Shri Kashish Gupta, Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 23/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Ms. Reema Grewal, CAFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)Section 147Section 148Section 148ASection 149Section 149A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Toyota Boshoku Corporation, Vs. ACIT, 1-1, Toyoda-Cho, Kariya Shi, Circle-3(1)(1), International Aichi, Japan Taxation, New Delhi (Appellant) (Respondent) PAN: AADCT4951B Assessee by : Ms. Reema Grewal, CA Shri Kashish Gupta, CA Revenue by: Shri M. S. Nethrapal, CIT DR Date of Hearing 23/09/2025 Date of pronouncement 30/09/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The Assessee Toyota Boshoku Corporation (hereinafter referred to as „assessee) by filing the present appeal so…

DEVESHI SHARMA,DELHI vs. INCOME TAX OFFICER, WARD 34(1), DELHI, DELHI

In the result the appeal of the assessee is allowed

ITA 1446/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Sept 2025AY 2016-17

Bench: the NFAC who vide order dated 10-02-2025 dismissed the appeal. Being aggrieved the order of the Ld. NFAC the assessee is in appeal before the Tribunal.

Section 139(1)Section 147Section 148Section 148ASection 149

…(d ) basd on the available material and the reply of the assessee; and (iii) issue a notice under section 148 if it was a fit case for reassessment. Once the clock started ticking, the assessing officer was see State of AP v. AP Pensioners Association, (2005) 13 SCC 161 [28]. [This court observed that the “legal fiction undoubtedly is to be construed in such a manner so as to enable a person, for whose benefit such legal fiction has been created, to obtain all consequences flowing there form.”] PART F required to complete these procedures within the surviving time limit. The surviving time limit, as prescribed un…

M/S KALADHAR IMPEX & TRADERS PVT. LTD,DELHI vs. INCOME TAX OFFICER WARD-14(1), DELHI

In the result the appeal of the assessee is allowed

ITA 1436/DEL/2025[2014-2015]Status: DisposedITAT Delhi17 Sept 2025AY 2014-2015

Bench: the Hon'ble High Court in W. P. ( C) N0. 9251 of 2021, and court was pleased to quash the notice vide order dated 15-12-202. The AO completed the assessment by making the additions.4. Aggrieved the order of the AO the assessee preferred the appeal before the NFAC who vide order dated 13-01-2025 dismissed the appeal. Being aggrieved the order of the Ld. NFAC the assessee is in appeal before the Tribunal.

Section 143(1)Section 147Section 148Section 148ASection 149

…(d ) basd on the available material and the reply of the assessee; and (iii) issue a notice under section 148 if it was a fit case for reassessment. Once the clock started ticking, the assessing officer was see State of AP v. AP Pensioners Association, (2005) 13 SCC 161 [28]. [This court observed that the “legal fiction undoubtedly is to be construed in such a manner so as to enable a person, for whose benefit such legal fiction has been created, to obtain all consequences flowing there form.”] PART F required to complete these procedures within the surviving time limit. The surviving time limit, as prescribed un…

ITO-34.2.1, MUMBAI vs. MANGAL SURESH KARKHANIS, MUMBAI

In the result, the appeal filed by the Revenue is,\ndismissed as infructuous, while the cross-objection of the\nassessee is allowed

ITA 486/MUM/2025[2016]Status: DisposedITAT Mumbai04 Sept 2025
Section 147Section 148Section 148ASection 151

…TOLA. This construction gives full effect to the legal\nfiction created in Ashish Agarwal (supra) and enables both the\nassesses and the Revenue to obtain the benefit of all\nconsequences flowing from the fiction. See State of AP v. AP Pensioner\nsAssociation 13 SCC 161. [This Court observed that the "legal\nfiction undoubtedly is to be construed in such a manner so as\nto enable a person, for whose benefit such legal fiction has\nbeen created, to obtain all consequences flowing therefrom."]\n110. The effect of the creation of the legal fiction in Ashish\nAgarwal (supra)was that it stopped the clock of limitation…

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