Triton Overseas (P) Ltd. v. Union of India

156 Taxmann.com 318High Court2023#2074 most cited

What is Triton Overseas (P) Ltd. v. Union of India authority for?

A notice under Section 148 for income escaping assessment issued by the Jurisdictional Assessing Officer is invalid if it does not comply with Section 151A and relevant CBDT notifications concerning faceless assessment.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

Triton Overseas (P) Ltd v. Union of India · Section 148 · Section 151A · faceless assessment · CBDT Notification · jurisdictional assessing officer · reassessment notice · income escaping assessment · bad in law

Sections most often in play

Section 148Section 151ASection 147Section 144BSection 151Section 148ASection 142(1)Section 119

Issues it is cited on

section 144b(1)section 135asection 151aincome escaping assessmentsection 148a(b)section 148a(d)section 148afaceless assessmentsection 90asection 135section 151income-tax officer

Judgments citing Triton Overseas (P) Ltd. v. Union of India

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1612/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…on the decisions of raised by the assessee ought to be rejected and relied on the decisions of the Hon’ble Calcutta High Court in the case of the Hon’ble Calcutta High Court in the case of Triton Overseas (P) Ltd. Triton Overseas (P) Ltd. v. Union of India (156 Taxmann.com 318 v. Union of India (156 Taxmann.com 318) and Hon’ble Delhi High and Hon’ble Delhi High Court in the case of T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657) T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657) T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657). ITA Nos.1545, 1546 1545, 1546 & 1549/Chny/2025 (AYs 2017 2017-18 to 2019-20) & ITA Nos.16…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1611/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…on the decisions of raised by the assessee ought to be rejected and relied on the decisions of the Hon’ble Calcutta High Court in the case of the Hon’ble Calcutta High Court in the case of Triton Overseas (P) Ltd. Triton Overseas (P) Ltd. v. Union of India (156 Taxmann.com 318 v. Union of India (156 Taxmann.com 318) and Hon’ble Delhi High and Hon’ble Delhi High Court in the case of T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657) T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657) T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657). ITA Nos.1545, 1546 1545, 1546 & 1549/Chny/2025 (AYs 2017 2017-18 to 2019-20) & ITA Nos.16…

Sothern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1547/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…on the decisions of raised by the assessee ought to be rejected and relied on the decisions of the Hon’ble Calcutta High Court in the case of the Hon’ble Calcutta High Court in the case of Triton Overseas (P) Ltd. Triton Overseas (P) Ltd. v. Union of India (156 Taxmann.com 318 v. Union of India (156 Taxmann.com 318) and Hon’ble Delhi High and Hon’ble Delhi High Court in the case of T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657) T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657) T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657). ITA Nos.1545, 1546 1545, 1546 & 1549/Chny/2025 (AYs 2017 2017-18 to 2019-20) & ITA Nos.16…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1546/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…on the decisions of raised by the assessee ought to be rejected and relied on the decisions of the Hon’ble Calcutta High Court in the case of the Hon’ble Calcutta High Court in the case of Triton Overseas (P) Ltd. Triton Overseas (P) Ltd. v. Union of India (156 Taxmann.com 318 v. Union of India (156 Taxmann.com 318) and Hon’ble Delhi High and Hon’ble Delhi High Court in the case of T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657) T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657) T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657). ITA Nos.1545, 1546 1545, 1546 & 1549/Chny/2025 (AYs 2017 2017-18 to 2019-20) & ITA Nos.16…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1545/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…on the decisions of raised by the assessee ought to be rejected and relied on the decisions of the Hon’ble Calcutta High Court in the case of the Hon’ble Calcutta High Court in the case of Triton Overseas (P) Ltd. Triton Overseas (P) Ltd. v. Union of India (156 Taxmann.com 318 v. Union of India (156 Taxmann.com 318) and Hon’ble Delhi High and Hon’ble Delhi High Court in the case of T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657) T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657) T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657). ITA Nos.1545, 1546 1545, 1546 & 1549/Chny/2025 (AYs 2017 2017-18 to 2019-20) & ITA Nos.16…

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

…Delhi High Court & Hon’ble Calcutta High Court as well as the Hon’ble :-5-: ITA. No:2031/Chny/2025 Single Bench of Madras High Court in favor of the Revenue and cited the following orders:  Triton Overseas (P) Ltd. v. Union of India – Calcutta High Court – 156 Taxmann.com 318  T.K.S. Builders (P) Ltd. v. ITO – Delhi High Court – 469 ITR 657  Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras 169 taxmann.com 542, order dated 20.12.2024 6. We have heard both the parties and perused the material available on record. The assessee is an individual whose case was reopened by the Jurisdictional…

Chirag Kirpal, Delhi vs. Assistant Commissioner of Income Tax, International Taxation, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 656/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumarchirag Kirpal, Vs. Acit, C/O. Anuj Bhatia, C-3, Bali International Taxation, Nagar, New Raja Garden, Gurgaon New Delhi (Appellant) (Respondent) Pan: Bwxpk8788D Assessee By : Shri. S. K. Gupta, Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri. S. K. Gupta, CAFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 139Section 143(2)Section 144BSection 144C(1)Section 144C(13)Section 144C(5)Section 147Section 148Section 148ASection 151

…of Hon‘ble Gauhati High Court in the case of Ram Narayan Sah vs Union of India reported in 163 Taxmann.com 478 (Gau HC) and after considering the decision of Hon‘ble Calcutta High Court in the case of Triton Overseas Private Ltd vs Union of India reported in 156 Taxmann.com 318(Cal HC) [which has been heavily relied upon by the Learned DR before us], held that notice under section 148 of the Act issued by the Jurisdictional Assessing Officer to be bad in law as it is not in consonance with the provisions of section 151A read with Clause 3(b) of CBDT Notification dated 29-3-2022 and it also defeats the very objec…

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,…

Niranjan Kumar Sharma, Hooghly vs. I.T.O., Ward - 23(1), Hooghly

Appeal is partly allowed for statistical purposes

ITA 27/KOL/2025[2018-2019]Status: DisposedITAT Kolkata17 Jul 2025AY 2018-2019

Bench: The Ld. Cit(A) Where Also He Could Only Partially Succeed Since The Ld. Cit(A) Remanded The Matter Back To The File Of Ld. Ao With The Direction To Afford An Opportunity

Section 144Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH”, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 27/KOL/2025 Assessment Year 2018-19 Niranjan Kumar Sharma, Adarsh Nagar Bara Behera, Hooghly - 712246 [PAN: ALWPS4217N] ……..…...…………….... Appellant vs. ITO, Ward-23(1), Hooghly, Aayakar Bhawan, Roopma Mahal, G.T. Road, Khadina More, PO-Chinsurah, Hooghly-712101 ................................. Respondent Appearances by: Assessee represented by : Manoj Kataruka, AR Department represented by : Aditya Bikram, Sr. DR Date of concluding the hearing : 15.07.2025 Date of pro…