Tia Enterprises Pvt Ltd. v. ITO

468 ITR 5High Court2024#9076 most cited

What is Tia Enterprises Pvt Ltd. v. ITO authority for?

The approval granted by statutory authorities for reassessment proceedings must be furnished to the assessee along with the reasons to believe. Reassessment proceedings cannot be initiated until the Assessing Officer records reasons, places them before a specified authority for approval, and this approval is provided to the assessee.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

Tia Enterprises Pvt Ltd v ITO · section 147 · section 148 · section 151 · reasons to believe · approval of specified authority · furnishing approval to assessee · reassessment proceedings

Sections most often in play

Section 147Section 148Section 151Section 143(3)Section 144Section 148ASection 250Section 139
Read the full judgment

Issues it is cited on

section 148a(c)section 69dapproval under section 151section 148(2)specified authoritysection 151(ii)section 149(1)(b)section 151(1)non application of mindorder under section 148a(d)section 148a(d)section 148a(b)

Judgments citing Tia Enterprises Pvt Ltd. v. ITO

Mukunda Pandit Chaugule, Pandhurli vs. Income Tax Officer, Nashik

In the result, appeal of the assessee is allowed

ITA 3194/PUN/2025[2017-18]Status: DisposedITAT Pune11 Feb 2026AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3194/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Mukunda Pandit Chaugule, V The Income Tax Officer, 471A, Shimpi Lane, Pandurli S Nashik. B.O., Pandhurli, Nashik – 422502 Pan: Atepc5427G Appellant/ Assessee Respondent /Revenue Assessee By Shri Sanket Joshi (Virtual) Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 10/02/2026 Date Of Pronouncement 11/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 26.09.2025 Emanating From The Assessment Order Passed Under Section 147R.W.S 144 Read With Section 144B Of The I.T.Act, 1961 Dated 20.04.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144BSection 147Section 147rSection 148Section 151Section 151ASection 153CSection 250Section 69A

…otice u/s 148 and hence, the notice u/s 148 may be declared as null and void in view of CBDT instructions F.No.299/10/2022- Dir(Inv.III)/611 Dated: 01.08.2022 as well as the law laid down by Hon'ble Delhi High Court in Tia Enterprises (P) Ltd. Vs. ITO [(2024) 468 ITR 5), with the SLP in this case being dismissed by the Hon'ble Supreme Court. 7] Without prejudice to the above grounds, the learned CIT(A) ought to have appreciated that the addition made by the A.O. u/s 69A of Rs.35,89,630 by holding that entire cash deposits made in bank account held with M/s. Shri Renuka Mata Multi State Urban Cooperative Credit S…

Jitendra Nanasaheb Thorat, Nashik vs. Income Tax Officer, Ward 2(4), Nashik

In the result, appeal of the assessee is allowed for statistical purpose

ITA 2307/PUN/2025[2011-12]Status: DisposedITAT Pune30 Jan 2026AY 2011-12

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2307/Pun/2025 निर्धारण वषा / Assessment Year: 2011-12 Jitendra Nanasaheb Thorat, V Income Tax Officer, A-7, Chaitrapalavi Apartment, S Ward-2(4), Nashik. Ashok Marg, Near Bank Of Maharashtra, Behind Fame Cinema, Nashik – 422006. Pan: Afypt8886Q Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi (Through Virtual) Revenue By Shri Ajitesh Kumar Meema –Addl.Cit Date Of Hearing 29/01/2026 Date Of Pronouncement 30/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2011-12 Dated 28.07.2023 Emanating From The Assessment Order Passed Under Section 143(3) R.W.S 147 Of The Act, Dated 27.12.2017. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250Section 68

…otice u/s 148 and hence, the notice u/s 148 may be declared as null and void in view of CBDT instructions F.No.299/10/2022- Dir(Inv.III)/611 Dated: 01.08.2022 as well as the law laid down by Hon'ble Delhi High Court in Tia Enterprises (P) Ltd. Vs. ITO [(2024) 468 ITR 5], with the SLP in this case being dismissed by the Hon'ble Supreme Court. 2 ITA No.2307/PUN/2025 [A] 6] The learned CIT(A) erred in confirming the addition u/s 68 of Rs.21,78,500 made by the A.O. by holding that the entire cash deposits made in bank accounts of the appellant are to be treated as unexplained cash credits without appreciating that…

Madhav Pandurang Bhanage, Nashik vs. Income Tax Officer, Ward 1(1), Nashik

In the result appeal of the assessee is allowed as per terms indicated herein above

ITA 2553/PUN/2025[2017-18]Status: DisposedITAT Pune21 Jan 2026AY 2017-18

Bench: Dr. Manish Boradआयकर अपील सं./Ita No.2553/Pun/2025 धििाारण वर्ा / Assessment Year: 2017-18 Madhav Pandurang Vs Ito, Ward - Bhanage, 1(1), Nashik Mangalmurti Swami Co-Op Society, Lamkhede Mala, Meri Colony S.O., Nashik- 422004 Maharashtra Pan-Ablpb0449A Appellant Respondent

For Appellant: Shri Chinmay PathakFor Respondent: Shri Vishwajit Shinde
Section 143(3)Section 147Section 148Section 148ASection 149Section 151Section 151ASection 250Section 50C

…Notice u/s 148 and hence, the notice u/s 148 may be declared as null and void in view of CBDT instructions F.No.299/10/2022-Dir(Inv.III)/611 Dated: 01.08.2022 as well as the law laid down by Hon'ble Delhi High Court in Tia Enterprises (P) Ltd. Vs. ITO [(2024) 468 ITR 5], with the SLP in this case being dismissed by the Hon'ble Supreme Court. 6] Without prejudice to the above grounds, the assessee submits that the notice u/s 148 issued on 27.07.2022 by the Jurisdictional A.O. is contrary to the CBDT Mandate issued vide notification dated 29.03.2022 read with section 151A of the Act, directing that all notices u/s…

R.N. Khemka Enterprises (P) Ltd., Delhi vs. ITO, Ward- 20(3), New Delhi

In the result, assessee’s appeal is allowed

ITA 6016/DEL/2018[2007-08]Status: DisposedITAT Delhi14 Jan 2026AY 2007-08

Bench: Ms. Madhumita Roy & Shri Amitabh Shuklaassessment Year: 2007-08

Section 133(6)Section 139Section 143(3)Section 147Section 148Section 151

…of the Investigation Wing and no independent application of mind by the Ld. AO is found. In this regard the Ld. AR has relied upon the ratio of decisions in the cases of Pr. CIT v. Goodview Trading Pvt. Ltd. 97 CCH 0381 (Del.), Tia Enterprises P Ltd. v. ITO 468 ITR 5 (Del), Sabh Infrastructure v. ACIT 398 ITR 198 & PCIT v. Meenakshi Overseas P Ltd. 395 ITR 677, which is found to be applicable as the reasons recorded is found to be a product of non-application of mind, very basis of reopening is found to be vague and not sustainable in the eyes of law. 11. We have further considered the judgment relied upon…

Smita, Ranchi vs. ITO Ward 3(4), Chaibasa

The appeal of the assessee is allowed

ITA 266/RAN/2025[2018-19]Status: DisposedITAT Ranchi06 Jan 2026AY 2018-19

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 144BSection 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI” BENCH, RANCHI (VIRTUAL HEARING AT KOLKATA) SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 266/RAN/2025 Assessment Year : 2018-2019 Smita, 2A, Tirupati Tower, Hatma Morhabadir, Ranchi University, Ranchi, University S.O. Ranchi - 834008 [PAN: BLQPS1966P] ……..…...…………….... Appellant vs. ITO Ward 3(4), 1st Floor, Purty Market, Tambo Chowk, P.O. Chaibasa, Distt- West Singhbhum, Chaibasa - 833201 ................................ Respondent Appearances by: Assessee represented by : Akshay Ringasia, AR Department represented by…

Manish Jashwantrai Bhuta, Nashik vs. ITO Ward 1(1), Nashik

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

ITA 1502/PUN/2025[2016-17]Status: DisposedITAT Pune20 Nov 2025AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17 Manish Jashwantrai Bhuta Ito, Ward 1(1), Nashik Flat No.8, Pooja Apartment, Vs. Shivam Nagar, Hirawadi, Panchavati, Nashik – 422003 Pan: Aghpb1619F (Appellant) (Respondent) Assessee By : Shri Sanket M Joshi (Through Virtual) Department By : Shri Manish M. Mehta Date Of Hearing : 03-11-2025 Date Of Pronouncement : 20-11-2025 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Sanket M Joshi (through virtual)For Respondent: Shri Manish M. Mehta
Section 132Section 147Section 148Section 148ASection 151Section 153CSection 68

…Higher Authority u/s 151 has not been confronted to the appellant along with the Notice u/s 148 and hence, the notice u/s 148 may be declared as null and void in view of the law laid down by Hon'ble Delhi High Court in Tia Enterprises (P) Ltd. Vs. ITO [(2024) 468 ITR 5] and other decisions. 6] The assessee submits that the notice u/s 148 dated 19.07.2022 necessary for adjudicating the purely legal issues raised vide grounds of appeal hereinabove, is already available on record and the said legal issues are squarely covered in favour of the assessee by various decisions of Honorable Courts and hence, it is prayed…

Deepak Agarwal, Delhi vs. DCIT, Central Circle- 25, Delhi

ITA 2309/DEL/2025[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

…case by the Learned AO, thereby becoming fatal to the re-assessment proceedings itself. I find that this issue is no longer res integra in view of the decision of the Hon‟ble Jurisdictional High Court in the case of Tia Enterprises Pvt Ltd vs ITO reported in 468 ITR 5 (Del) wherein it was held as under:- “13. To our minds, the approval granted by the statutory authorities, as required under the provisions of the Act, has to be furnished to an assessee along with the reasons to believe. The statutory scheme encapsulated in the Act provides that reassessment proceedings cannot be triggered till the Assessing Offic…

Deepak Agarwal, Delhi vs. DCIT, Central Circle- 13, Delhi

ITA 2308/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Oct 2025AY 2018-19

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

…case by the Learned AO, thereby becoming fatal to the re-assessment proceedings itself. I find that this issue is no longer res integra in view of the decision of the Hon‟ble Jurisdictional High Court in the case of Tia Enterprises Pvt Ltd vs ITO reported in 468 ITR 5 (Del) wherein it was held as under:- “13. To our minds, the approval granted by the statutory authorities, as required under the provisions of the Act, has to be furnished to an assessee along with the reasons to believe. The statutory scheme encapsulated in the Act provides that reassessment proceedings cannot be triggered till the Assessing Offic…

Deepak Agarwal, Delhi vs. DCIT, Central Circle-25, Delhi

ITA 2306/DEL/2025[2014-15]Status: DisposedITAT Delhi15 Oct 2025AY 2014-15

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

…case by the Learned AO, thereby becoming fatal to the re-assessment proceedings itself. I find that this issue is no longer res integra in view of the decision of the Hon‟ble Jurisdictional High Court in the case of Tia Enterprises Pvt Ltd vs ITO reported in 468 ITR 5 (Del) wherein it was held as under:- “13. To our minds, the approval granted by the statutory authorities, as required under the provisions of the Act, has to be furnished to an assessee along with the reasons to believe. The statutory scheme encapsulated in the Act provides that reassessment proceedings cannot be triggered till the Assessing Offic…

Deepak Agarwal, Delhi vs. DCIT, Central Circle- 25, Delhi

ITA 2305/DEL/2025[2013-14]Status: DisposedITAT Delhi15 Oct 2025AY 2013-14

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

…case by the Learned AO, thereby becoming fatal to the re-assessment proceedings itself. I find that this issue is no longer res integra in view of the decision of the Hon‟ble Jurisdictional High Court in the case of Tia Enterprises Pvt Ltd vs ITO reported in 468 ITR 5 (Del) wherein it was held as under:- “13. To our minds, the approval granted by the statutory authorities, as required under the provisions of the Act, has to be furnished to an assessee along with the reasons to believe. The statutory scheme encapsulated in the Act provides that reassessment proceedings cannot be triggered till the Assessing Offic…

Ajay Garg, Dehradun vs. ACIT Central Circle Dehradun, Dehradun

In the result, appeal of the assessee is partly allowed

ITA 200/DDN/2024[2015-2016]Status: DisposedITAT Dehradun26 Sept 2025AY 2015-2016

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 132(4)Section 139(1)Section 147Section 148Section 148(2)Section 151Section 250

…at the assessee was provided a reasonable opportunity of being heard." - 10. With regard to non-supply of copy of sanction memo u/s 151, Ld. AR relied upon the judgement of Hon'ble Jurisdictional High Court in the case of Tia Enterprises P. Ltd. vs ITO (2024) 468 ITR 5 (Delhi) and decision of Co-ordinate Bench of Delhi Tribunal in the case of Sunil Kumar Jain in ITA No.2429/Del/2023 dated 15.04.2025,wherein it is held that in absence of the sanction u/s 151, the assumption of jurisdiction u/s 147 is flawed and re- assessment proceedings were quashed. Ld.AR further placed reliance on the decision of Co-ordinate B…

Sunil Kumar Jain, New Delhi vs. ITO, Ward 61(3), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2429/DEL/2023[2012-13]Status: DisposedITAT Delhi15 Apr 2025AY 2012-13

Bench: Shri M. Balaganeshsunil Kumar Jain, Vs. Ito, C/O. Kapil Goel, Adv, Ward-61(3), F-26/124, Sector-7, New Delhi Rohini, Delhi Pan: Appellant Respondent Pan: Aaupj2703P Assessee By : Dr. Kapil Goel, Adv Revenue By: Shri Sanjay Kumar, Sr. Dr Date Of Hearing 11/02/2025 Date Of Pronouncement 15/04/2025

For Appellant: Dr. Kapil Goel, AdvFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 147Section 148Section 151

…case by the Learned AO, thereby becoming fatal to the re-assessment proceedings itself. I find that this issue is no longer res integra in view of the decision of the Hon‟ble Jurisdictional High Court in the case of Tia Enterprises Pvt Ltd vs ITO reported in 468 ITR 5 (Del) wherein it was held as under:- “13. To our minds, the approval granted by the statutory authorities, as required under the provisions of the Act, has to be furnished to an assessee along with the reasons to believe. The statutory scheme encapsulated in the Act provides that reassessment proceedings cannot be triggered till the Assessing Offi…

Tia Enterprises Pvt Ltd. v. ITO (468 ITR 5) — Cited in 12 Judgments | BharatTax