State of A P v. A P Pensioners Association

13 SCC 161Reported decision2005#3155 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 366,005 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

Income Tax Officer, Ward-20(3), Delhi, New Delhi vs. Rmp Holdings Pvt Ltd, New Delhi

In the result the appeal of the Revenue is dismissed

ITA 1002/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Aug 2025AY 2017-18

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2017-18 Ito, Vs. Rmp Holdings Pvt. Ltd. New Delhi 138-C, Block -B Group -4 Dilshad Garden New Delhi Pan No.Aaacr5533N (Appellant) (Respondent)

Section 132Section 143Section 147Section 148Section 148ASection 151Section 68

…(d) based on the available material and the reply of the assessee; and (ii) 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 therefrom."] PART F required to complete these procedures within the surviving time limit. The surviving time limit, as prescribed un…

Sh. Kapil Taneja, Jaipur vs. The Deputy Commissioner of Income Tax Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 578/JPR/2025[2017-18]Status: DisposedITAT Jaipur11 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gorav Avasthi, JCIT
Section 144BSection 147Section 148Section 148ASection 151ASection 69A

…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…

Rsd Containers Private Limited, Jaipur vs. ITO, Ward 7(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 1320/JPR/2024[2017-18]Status: DisposedITAT Jaipur06 Aug 2025AY 2017-18
For Appellant: Shri Mukesh Khandelwal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr.-DR
Section 115BSection 147Section 148Section 149Section 151Section 151ASection 153CSection 68

…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…

Arvind Bansal, Delhi vs. Income Tax Officer Ward 44(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 5495/DEL/2024[2013-14]Status: DisposedITAT Delhi25 Jul 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Sudhir Kumararvind Bansal, Vs. Ito, 15, Second Floor, Sainik Ward-44(1), Vihar, Pitampura, Delhi Delhi (Appellant) (Respondent) Pan: Aarpb8185E

For Appellant: Sr. Pranshu Singhal, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 139(1)Section 147Section 148Section 148ASection 149Section 149ASection 68

…) 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…

Tyagi Pipe Craft Pvt.Ltd., Delhi vs. ITO, Ward-25(3), Delhi

In the result, the appeal of the assessee is allowed

ITA 147/DEL/2025[2014-15]Status: DisposedITAT Delhi23 Jul 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Sudhir Kumartyagi Pipe Craft Pvt. Ltd, Vs. Ito, B-2/18, Ashok Vihar, Ward-25(3), Phase-Ii, New Delhi Delhi (Appellant) (Respondent) Pan:Aaact0871F

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
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…

Vinita Bajoria, Jaipur vs. Income-Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 370/JPR/2025[201617]Status: DisposedITAT Jaipur21 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 370/JP/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Vinita Bajoria 1, Ganesh Colony Moti Doongri Road, Jaipur बनाम Income Tax Officer, Ward 5(2), Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEBPB4873M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Manoj Choudhary, CA राजस्व की ओर से / Revenue by : Sh. Gorav Avasthi, JCIT सुनवाई की तारीख / Date of Hear

For Appellant: Sh. Manoj Choudhary, CAFor Respondent: Sh. Gorav Avasthi, JCIT
Section 147Section 148Section 148A

…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…

Arkay Logistics Limited, Mumbai vs. Assistant Commissioner of Income Tax, Mumbai

In the result, appeal of the assessee is allowed

ITA 3118/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Us It Has Been Stated That The Reopening Of Assessment U/S.148 R.W.S. 147 Is Bad In Law On The Ground That Approval Has Been Given By Pcit Instead Of Pccit Or Ccit As The Notice Has Been Issued Beyond The Period Of Three Years From The End Of The Relevant Assessment Year.

Section 147Section 148Section 148ASection 149

…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 there from." 8. Thus, the Hon’ble Supreme Court had explained the concept of surviving or balance time limit which is to be calculated by c…

Assistant Commissioner of Income Tax-4(1)(1), Mumbai vs. Addon Retail Private Limited, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1970/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 131Section 133Section 143(1)Section 147Section 148Section 148ASection 149Section 151

…fect 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 5 Addon Retail Private Limited 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 there from." 8. Thus, the Hon’ble Supreme Court had explained the concept of surviving or balance time limit which is to be calculated by c…

ITO WD 11(3)(1), Mumbai, Aayakar Bhavan Mumbai vs. Valee Developers Private Limited, Plot No., Park Estate

In the result, appeal of the Revenue is dismissed

ITA 4592/MUM/2024[2013-14]Status: DisposedITAT Mumbai22 May 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 147Section 148Section 148ASection 151ASection 69

…n Ashish Agarwal (supra) and enables both the assesses and the Revenue to obtain the benefit of all consequences flowing from the fiction. 6 ITA No.4592/Mum/2024; (A.Y. 2013-14) Valee Developers Pvt. Ltd. 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 there from." 7. Thus, the Hon‟ble Supreme Court had explained the concept of surviving or balance time limit which is to be calculated by c…

Mahender Singh Arora, Mumbai vs. Dy CIT Circle 42(2)(1), Mumbai

ITA 6338/MUM/2024[2014-15]Status: DisposedITAT Mumbai20 May 2025AY 2014-15

Bench: the expiry of 6 years from the end of Assessment Year 2014-2015). 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 31/05/2022, 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 Hitesh JainFor Respondent: Shri R. R. Makwana
Section 144BSection 147Section 148Section 148ASection 250Section 68

…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…

Ntt Docomo, Inc., Mumbai vs. ACIT (International Taxation), Circle-3(3)(1)

In the result, appeal of the assessee is allowed on legal grounds

ITA 2736/MUM/2024[2014-15]Status: DisposedITAT Mumbai02 May 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI VIKRAM SINGH YADAV (Accountant Member)

Section 147Section 148Section 148ASection 9(1)(vii)

…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 there from." 13. Thus, the Hon’ble Supreme Court had explained the concept of surviving or balance time limit which is to be calculated by…

Dy. Commmissioner of Income Tax, Mumbai vs. Prasad Shetty, Sion, Mumbai

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

ITA 6256/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Apr 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

Section 144BSection 147Section 148Section 148ASection 149(1)(a)Section 151ASection 56(2)(vii)

…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 there from." 9 ITA No.6256/Mum/2024 & CO No.3/Mum/2025 Prasad Shetty 8. Thus, the Hon’ble Supreme Court had explained the concept of survi…

DCIT-CC(5), Mumbai vs. Larsen & Toubro Limited, Mumbai

In the result, for A.Y. 2015-16, appeal by the revenue is dismissed and cross objection by the assessee is allowed

ITA 5745/MUM/2024[2014-15]Status: DisposedITAT Mumbai07 Apr 2025AY 2014-15

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri J.D. Mistry, Sr. Advocate and Shri Ronak Joshi, CAFor Respondent: Dr. K.R. Subhash, CIT DR and Shri Ram Krishn Kedia, Sr. DR
Section 147Section 148

…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."] 15 ITA No. 5745-Mum-2024 and others Larsen & Toubro Limited, AY 2014-15 & 2015-16 110. The effect of the creation of the leg…

DCIT-CC- 5(4), Mumbai vs. Larsen & Toubro Limited, Mumbai

In the result, for A.Y. 2015-16, appeal by the revenue is dismissed and cross objection by the assessee is allowed

ITA 5743/MUM/2024[2015-16]Status: DisposedITAT Mumbai07 Apr 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri J.D. Mistry, Sr. Advocate and Shri Ronak Joshi, CAFor Respondent: Dr. K.R. Subhash, CIT DR and Shri Ram Krishn Kedia, Sr. DR
Section 147Section 148

…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."] 15 ITA No. 5745-Mum-2024 and others Larsen & Toubro Limited, AY 2014-15 & 2015-16 110. The effect of the creation of the leg…

ACIT 19(3), Mumbai vs. Ramchand Thakurdas Jhamtani, Mumbai

ITA 3553/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 Feb 2025AY 2014-15

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SMT RENU JAUHRI (Accountant Member)

For Appellant: Shri Dharan GandhiFor Respondent: Shri R. R. Makwana
Section 144BSection 147Section 148Section 148ASection 250

…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…

M/S. Motherson Sumi Systems Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5495/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Jan 2025AY 2012-13

Bench: Shri M. Balaganesh & Shri Sudhir Kumararvind Bansal, Vs. Ito, 15, Second Floor, Sainik Ward-44(1), Vihar, Pitampura, Delhi Delhi (Appellant) (Respondent) Pan: Aarpb8185E

For Appellant: Sr. Pranshu Singhal, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 139(1)Section 147Section 148Section 148ASection 149Section 149ASection 68

…) 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…

Pushpadevi Shivlal Rathi, Jalna vs. ITO Ward-1, Jalna

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1995/PUN/2024[2017-18]Status: DisposedITAT Pune04 Dec 2024AY 2017-18

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.1995/Pun/2024 "नधा"रण वष" / Assessment Years : 2017-18

For Appellant: Shri Shubham N. Rathi &For Respondent: Shri B.S.Rajpurohit
Section 147Section 148Section 148ASection 149Section 197Section 250Section 69A

…) 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 und…