Which sections of the Income Tax Act does Union of India and Ors. v. Rajeev Bansal come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 148A, Section 149, Section 151, Section 144B.

Union of India and Ors. v. Rajeev Bansal

Q: How many judgments cite Union of India and Ors. v. Rajeev Bansal?

143 judgments on BharatTax cite Union of India and Ors. v. Rajeev Bansal (2024 SCC OnLine SC 2693), spanning 2023 to 2026.

2024 SCC OnLine SC 2693Supreme Court of India2024#713 most cited

What is Union of India and Ors. v. Rajeev Bansal authority for?

Reassessment notices issued on or after April 1, 2021, for Assessment Year 2015-2016, must be dropped as they fall outside the completion period prescribed by the Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, a position conceded by the Revenue.

143

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

Union of India v Rajeev Bansal · Section 148 notice · Section 149 limitation · reassessment proceedings · AY 2015-2016 · notices issued after April 1 2021 · Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act · TOLA Act 2020 · dropping reassessment notices · completion period for assessment

Also reported as

340 CTR 865

Sections most often in play

Section 148 Section 147 Section 148A Section 149 Section 151 Section 144B Section 69A Section 250

Issues it is cited on

section 3(1)section 149a(c)section 148a(c)section 149a(d)section 149a section 148 notice section 149(1)(a)section 149(1)(b)section 149(1)order under section 148a(d)section 151(i)section 148a(b)

Judgments citing Union of India and Ors. v. Rajeev Bansal

SRI KONANUR BASAVANNA GURULINGASWAMY vs. INCOME TAX OFFICER

WP/22515/2024HC Karnataka07 Apr 2026

Bench: The Hon'Ble Mr. Justice S Sunil Dutt Yadav Writ Petition No. 22515 Of 2024 (T-It) Between: Sri. Konanur Basavanna Gurulingaswamy, No. 2085, 1St Cross, Madhavachar Road, Kr Mohalla, Mysore-570004, Pan : Aqspk3209P, Reprented By His Poa Holder Smt. Dr. Manjula A Patil, No. 2085, 1St Cross, Madhavachar Road, Kr Mohalla, Mysore-570004. …Petitioner (By Sri. Hemant Pai, Advocate For Sri. Ravi Shankar S. V., Advocate) And: 1. Income Tax Officer, Ward Intl. Taxation 1(2), Bangalore-560095. 2. Income Tax Officer, Ward 1(1), Mysore-570008. 3. National Faceless Assessment Centre, Additional /Joint/Deputy/Assistant Digitally Signed By Mamatha R Location: High Court Of Karnataka

Section 144Section 147Section 148Section 148ASection 149Section 149(1)(b)Section 3

…- 1 - HC-KAR NC: 2026:KHC:18754 WP No. 22515 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 22515 OF 2024 (T-IT) BETWEEN: SRI. KONANUR BASAVANNA GURULINGASWAMY, NO. 2085, 1ST CROSS, MADHAVACHAR ROAD, KR MOHALLA, MYSORE-570004, PAN : AQSPK3209P, REPRENTED BY HIS POA HOLDER SMT. DR. MANJULA A PATIL, NO. 2085, 1ST CROSS, MADHAVACHAR ROAD, KR MOHALLA, MYSORE-570004. …PETITIONER (BY SRI. HEMANT PAI, ADVOCATE FOR SRI. RAVI SHANKAR S. V., ADVOCATE) AND: 1. INCOME TAX…

SHAILESH KUMAR,NEW DELHI vs. CENTRAL CIRCLE- 27, NEW DELHI

In the result, Appeal of the Assessee is allowed

ITA 3641/DEL/2025[2015-16]Status: DisposedITAT Delhi18 Mar 2026AY 2015-16

Bench: Shri Yogesh Kumar U.S & Shri Amitabh Shuklashailesh Kumar Vs Acit W-82/1, Eastern Avenue, Sainik Central Circle-27 Farms, New Delhi Jhandewalan, New Delhi Pan: Afppk1645B (Applicant) (Respondent) Appellant By Sh. R. P. Mall, Adv Respondent By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 26.02.2026 Date Of Pronouncement 18.03.2026 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-29, (‘Ld. Cit (A)’ For Short), New Delhi Dated 28/03/2025 For The Assessment Year 2015-16. 2. Brief Facts Of The Case Are That, Assessee Filed Its Return Of Income For The Year Under Consideration Declaring Income Of Rs. 18,18,380/-. An Assessment Order Came To Be Passed U/S 147 Of The Act On 30/05/2023 By Computing The Income Of The Assessee At Rs. 72,84,905/- As Against The Returned Income Of Rs. 18,18,380/-. Aggrieved By The Assessment Order Dated 30/05/2023, Assessee Preferred Appeal Before The Ld. Cit(A). The Ld. Cit(A) Vide Order Dated 28/03/2025, Dismissed The Appeal Of The Assessee.

Section 147Section 148Section 148ASection 149Section 149(1)Section 149(1)(b)Section 3(1)

…extracted as under: "4. The Learned counsel appearing for the revenue with his usual fairness invited the attention of this court to a three judge bench decision of this Court in Union of India and Ors. 7 Shailesh Kumar Vs. ACIT V. Rajeev Bansal, reported in 2024 SCC OnLine SC 2693, more particularly, paragraph 19(f) which reads thus:- "19. (f) The Revenue concedes that for the assessment year 2015-16, all notices issued on or after 1 April 2021 will have to be dropped as they will not fall for completion during the period prescribed under Taxation and other Laws (Relaxation and Amendment of Certain Provisions)…

SRINIVASA RAO SIRIVURI PROPRIETOR,VIZIANAGARAM vs. INCOME TAX OFFICER, VIZIANAGARAM

In the result, appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 459/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam04 Mar 2026AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 148ASection 44ASection 69A

…ion & Ors. Vs. ACIT in W.P.No.8848 of 2023, dated 11.09.2025. As observed by us hereinabove, the Hon’ble High Court in its aforesaid order had after drawing support from the judgment of the Hon’ble Supreme Court in Union of India & Ors v. Rajeev Bansal (2024) 340 CTR 865 (SC), quashed the notice issued under section 148 of the Act, dated 10.04.2023 for the A.Y. 2016- 17 by treating the same as barred by limitation as per the “first proviso” to section 149(1)(b) of the Act. For the sake of clarity, we deem it apposite to cull out the observations of the Hon’ble High Court, as under:- “53. The position of law whic…

SHRI RADHA KRISHNA ISPAT PRIVATE LIMITED,KALUNGA vs. ASSISTANT COMMISSIONER OF INCOME TAX, ACIT CIRCLE ROURKELA, ROURKELA

In the result, this appeal of the assessee is allowed

ITA 19/CTK/2026[2015-16]Status: DisposedITAT Cuttack27 Feb 2026AY 2015-16

Bench: Shri George Mathan & Shri Madhusudan Sawdiashri Radha Krishna Ispat Private A.C.I.T., Limited, Circle Rourkela, Vs. Plot No. 19-P, Kalunga, Gaibhanga, Rourkela. Sundergarh, Odisha-770031, Rourkela. Pan No. Aaics 5551 M Appellant/ Assessee Respondent/ Revenue

Section 148Section 254(1)

…epak Steel and Power Ltd. (supra), which is to the following effect: “4. The learned counsel appearing for the revenue with his usual fairness invited the attention of this Court to a three judge bench decision of this Court in Union of India v. Rajeev Bansal 2024 SCC OnLine SC 2693/[2024] 167 taxmann.com 70/301 Taxman 238/469 ITR 46 (SC), more particularly, paragraph 19(f) which reads thus:- "19.(f) The Revenue concedes that for the assessment year 2015-2016, all notices issued on or after April 1, 2021 will have to be dropped as they will 5 Shri Radha Krishna Ispat P Ld. Vs ACIT not fall for completion during…

DCIT-19(1), MUMBAI, MUMBAI vs. NIMESH PRAVINCHANDRA MEHTA, MUMBAI

The appeal is allowed

ITA 8102/MUM/2025[2013-14]Status: DisposedITAT Mumbai25 Feb 2026AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

Section 143(3)Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 8102/MUM/2025 Assessment Year: 2013-14 DCIT-19(1), Piramal Chamber, Lal Baug, Mumbai-400012. Appellant Vs. Nimesh Pravinchandra Mehta, 10, 4th floor, Kalyan Bldg. No. 8, Khadilkar Road, Girgaun, Mumbai-400 004. PAN NO. AAOPM 7984 P Respondent Assessee by Revenue by Date of Hearing Date of pronouncement : Mr. Ketan Vajani, CA : Mr. Swapnil Choudhari, Sr. DR : 12/02/2026 : 25/02/2026 ORDER PER OM PRAKASH KANT, AM This appeal by the Revenue is directed agai…

BEENA KANDARPKUMAR PARIKH,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the asessee is allowed in above terms

ITA 393/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad23 Feb 2026AY 2015-16

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri Rohit Aasudani, Sr. DR

Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 393/Ahd/2025 (िनधा"रण वष" / Assessment Year: 2015-16) Beena Kandarpkumar बनाम Deputy Commissioner of Parikh Income Tax / 27, Surel Bungalows, Near Vs. Circle 3(1)(1), Judges Bungalows, Ahmedabad Bodakdev, Ahmedabad , Gujarat- 380054 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ADZPP2716Q (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Tushar Hemani, Sr. Advocate ""थ" की ओर से/Respondent by : Shri Rohit Aasudani, Sr. DR Date of Hearing…

CHODAY JANAKI RAMAYYA CHOWDARY,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1, KAKINADA

In the result, the appeal filed by the assessee is allowed in terms of my aforesaid observations

ITA 623/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam16 Feb 2026AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble

Section 147Section 148Section 148ASection 69A

…& Public Spirited Media Foundation & Ors. V. ACIT in W.P.No.8848 of 2023, dated 11.09.2025. the Hon’ble High Court in its aforesaid order had after drawing support from the judgment of the Hon’ble Supreme Court in Union of India & Ors v. Rajeev Bansal (2024) 340 CTR 865 (SC), quashed the notice under section 148 of the Act, dated 10.04.2023 for the A.Y. 2016-17 by treating the same as barred by limitation as per the “first proviso” to section 149(1)(b) of the Act. For the sake of clarity, i deem it apposite to cull out the observations of the Hon’ble High Court, as under:- Page. No 13 I.T.A.No.623/VIZ/2025 Cho…

ARUN DURAISWAMY,MYSORE, KARNATAKA vs. ITO, INTL. TAXATION WARD 1(1), BANGALORE

In the result the appeal filed by the assessee is allowed

ITA 193/BANG/2025[2015-16]Status: DisposedITAT Bangalore16 Feb 2026AY 2015-16

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: CA Deepak Gunashekar, A.RFor Respondent: Dr. Divya K.J, CIT D.R

Section 139Section 147Section 148Section 148ASection 149Section 69Section 69C

…this Court in Manju Somani v. Income Tax Officer [2024] 165 taxmann.com 675/300 Taxman 516/466 ITR 758 (Delhi): Neutral Citation: 2024:DHC:5411-DB. 6. It is also relevant to note that the Supreme Court in a recent decision of Union of India v. Rajeev Bansal: 2024 SCC OnLine SC 2693/[2024] 167 taxmann.com 70 (SC) (SC) has observed as under: "46. The ingredients of the proviso could be broken down for analysis as follows: (i) no notice under Section 148 of the new regime can be issued at any time for an assessment year beginning on or before 1 April 2021; (ii) if it is barred at the time when the notice is sought…

KANTILAL RANCHHODBHAI NAKUM,JAMNAGAR vs. ITO WARD - 1(3), JAMNAGAR

In the result, appeal filed by the assessee is allowed

ITA 551/RJT/2025[2015-16]Status: DisposedITAT Rajkot13 Feb 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No.551/Rjt/2025 Assessment Year: 2015-16 Kantilal Ranchhodbhai Nakum Income Tax Officer, Ward-1(3), Plot No.762, Gidc, Phase-2, बनाम/ Jamnagar, Aaykar Bhawan, Nr. Dared, Jamnagar-361 004 Vs. Chamber Of Commerce Hall, Jamnagar- Rajkot Highway, Jamnagar-361 001 "ायीलेखासं/.जीआइआरसं./ Pan/Gir No.: Aflpn 8072 P (अपीलाथ"/Appellant) (""थ"/Respondent) : िनधा"रती की ओर से/Assessee By : Shri Ravindra Manek, Ar राज" की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 17/12/2025 घोषणा की तारीख/Date Of Pronouncement : 13/02/2026 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2015-16, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income-Tax (Appeals) [In Short, “Cit(A)”] Dated 29.07.2025, Which In Turn Arises Out Of An Assessment Order Passed By Assessing Officer U/S 147 R.W.S. 144B Of The Act, On 12.05.2023. 2. Grounds Of Appeal Raised By The Assessee Are As Follows: “1.The Hon’Ble Cit(A) Erred In Law & On Facts In Confirming Reopening Of Assessment U/S 148 Of The Act.

For Appellant: Shri Ravindra Manek, ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 144BSection 147Section 148Section 148ASection 234ASection 250Section 271(1)(c)

…eepak Steel and Power Ltd. (supra), wherein it was held as follows: “4. The learned counsel appearing for the revenue with his usual fairness invited the attention of this Court to a three judge bench decision of this Court in Union of India v. Rajeev Bansal 2024 SCC OnLine SC 2693/[2024] 167 taxmann.com 70/301 Taxman 238/469 ITR 46 (SC), more particularly, paragraph 19(f) which reads thus:- "19. (f) The Revenue concedes that for the assessment year 2015-2016, all notices issued on or after April 1, 2021 will have to be dropped as they will not fall for completion during the period prescribed under the Taxation…

SATYAPREM RAJABHAU DHOLE,BEED vs. ITO, WARD-1(5), AURANGABAD, AURANGABAD

In the result, the appeal of the assessee is allowed

ITA 368/PUN/2025[2015-16]Status: DisposedITAT Pune12 Feb 2026AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Shubham Rathi (Virtual)For Respondent: Shri Manish Mehta

Section 133(6)Section 142(1)Section 143(2)Section 144Section 144BSection 144B(1)(ix)Section 147Section 148Section 148ASection 2

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.368/PUN/2025 धििाारण वर्ा / Assessment Year : 2015-16 Satyaprem Rajabhau Dhole, ITO,Ward-1(5), Aurangabad Adas Kaij, Beed-431517 Vs. PAN : CBJPD5458H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Shubham Rathi (Virtual) Department by : Shri Manish Mehta Date of hearing : 21-01-2026 Date of 12-02-2026 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed…

NEETA BHAMBHANI,BENGALURU vs. DCIT, (IT), CIRCLE-1(1), BENGALURU

In the result, I pass the following:-

ITA 3124/BANG/2025[2017-18]Status: DisposedITAT Bangalore12 Feb 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Adv. Ema Bindu, A.RFor Respondent: Dr. Divya K.J., CIT D.R

Section 10(4)(ii)Section 143(3)Section 148Section 148ASection 151Section 69

NILESHKUMAR M BHALODI,RAJKOT vs. THE INCOME TAX OFFICER, WARD - 2(1)(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 7/RJT/2026[2015-16]Status: DisposedITAT Rajkot10 Feb 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Ms Devina Patel, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR

Section 139(1)Section 142(1)Section 147Section 148Section 148ASection 250

…Deepak Steel and Power Ltd. (supra), wherein it was held as follows: “4. The learned counsel appearing for the revenue with his usual fairness invited the attention of this Court to a three judge bench decision of this Court in Union of India v. Rajeev Bansal 2024 SCC OnLine SC 2693/[2024] 167 taxmann.com 70/301 Taxman 238/469 ITR 46 (SC), more particularly, paragraph 19(f) which reads thus:- "19. (f) The Revenue concedes that for the assessment year 2015-2016, all notices issued on or after April 1, 2021 will have to be dropped as they will not fall for completion during the period prescribed under the Taxation…

SANJAYKUMAR HARIBHAI PARSANA,RAJKOT vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 596/RJT/2025[2015-16]Status: DisposedITAT Rajkot10 Feb 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Rajendra Singhal, ARFor Respondent: Shri Dheeraj Kumar Gupta, Sr. DR

Section 147Section 148Section 148ASection 149(1)(a)Section 250Section 69

ELEGANCE REALITY,VADODARA vs. THE ACIT, CIRCLE-1(1), VADODARA

In the result, the appeal of the asessee is allowed in above terms

ITA 2637/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2015-16

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Ms. Urvashi Shodhan, ARFor Respondent: Shri Alpesh Parmar, CIT. DR

Section 115BSection 147Section 148Section 148ASection 149Section 153CSection 234BSection 250Section 271(1)(c)Section 3(1)

…the learned counsel appearing for the revenue. 4. The learned counsel appearing for the revenue with his usual fairness invited the attention of this Court to a three judge bench decision of this Court in Union of India and Ors. v. Rajeev Bansal, reported in 2024 SCC OnLine SC 2693, more particularly, paragraph 19(f) which reads thus:- "19. (f) The Revenue concedes that for the assessment year 2015- 2016, all notices issued on or after April 1, 2021 will have to be dropped as they will not fall for completion during the period prescribed under the Taxation and other Laws (Relaxation and Amendment of Certain Prov…

DILBAGH SINGH DAGAR,GURGAON vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, GURGAON

Appeal of the assessee are allowed

ITA 20/DEL/2026[2015-16]Status: DisposedITAT Delhi09 Feb 2026AY 2015-16

Bench: Sh. Satbeer Singh Godaraita No. 20/Del/2026 : Asstt. Year: 2015-16 Dilbagh Singh Dagar, Vs Cit(A)/Nfac, H. No. 1201, Maruti Vihar, Delhi Chakkarpur, Gurgaon-122002 (Appellant) (Respondent) Pan No. Abvpd9882D Assessee By: Sh. Dilbagh Singh Dagar(Individual) Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 09.02.2026 Date Of Pronouncement: 09.02.2026 Order This Assessee’S Appeal For Assessment Year 2015-16 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/102257039(1) Dated 03.11.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Dilbagh Singh Dagar(Individual)For Respondent: Sh. Manoj Kumar, Sr. DR

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 20/Del/2026 : Asstt. Year: 2015-16 Dilbagh Singh Dagar, Vs CIT(A)/NFAC, H. No. 1201, Maruti Vihar, Delhi Chakkarpur, Gurgaon-122002 (APPELLANT) (RESPONDENT) PAN No. ABVPD9882D Assessee by: Sh. Dilbagh Singh Dagar(Individual) Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 09.02.2026 Date of Pronouncement: 09.02.2026 ORDER This assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/102257039(1) dated 03.11.2025, in…

YOGINDER KUMAR,DELHI vs. ITO WARD 4(1), DELHI

Appeal of the assessee are allowed

ITA 8766/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Feb 2026AY 2015-16

Bench: Sh. Satbeer Singh Godaraita No. 8766/Del/2025 : Asstt. Year: 2015-16 Yoginder Kumar, Vs Income Tax Officer, A-64A, Ground Floor, Nizamuddin Nwr-W-(107)(91), East, New Delhi-110013 Gurgoan (Appellant) (Respondent) Pan No. Adepy8432B Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 09.02.2026 Date Of Pronouncement: 09.02.2026 Order This Assessee’S Appeal For Assessment Year 2015-16 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1083081772(1) Dated 27.11.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 8766/Del/2025 : Asstt. Year: 2015-16 Yoginder Kumar, Vs Income Tax Officer, A-64A, Ground Floor, Nizamuddin NWR-W-(107)(91), East, New Delhi-110013 Gurgoan (APPELLANT) (RESPONDENT) PAN No. ADEPY8432B Assessee by: None Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 09.02.2026 Date of Pronouncement: 09.02.2026 ORDER This assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1083081772(1) dated 27.11.2025, in procee…

VINEET ARYA,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the asessee is allowed in above terms

ITA 1445/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad03 Feb 2026AY 2015-16

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri Arvind Kumbhare, Sr. DR

Section 115BSection 147Section 148Section 148ASection 149Section 234ASection 250Section 271(1)(c)Section 3(1)Section 68

…the learned counsel appearing for the revenue. 4. The learned counsel appearing for the revenue with his usual fairness invited the attention of this Court to a three judge bench decision of this Court in Union of India and Ors. v. Rajeev Bansal, reported in 2024 SCC OnLine SC 2693, more particularly, paragraph 19(f) which reads thus:- ITA No.1445/Ahd/2025 [Vineet Arya vs. DCIT] A.Y. 2015-16 - 6 – "19. (f) The Revenue concedes that for the assessment year 2015- 2016, all notices issued on or after April 1, 2021 will have to be dropped as they will not fall for completion during the period prescribed under the T…

BABU LAL PATWARI ,UTTARAKHAND vs. DCIT CIRCLE-2(1)(), UTTARAKHAND

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

ITA 60/DDN/2024[2014-15]Status: DisposedITAT Dehradun23 Jan 2026AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Somil Agarwal, AdvocateFor Respondent: Shri S.K. Chaterjee, CIT DR

Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCHES ‘DB’: NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Babu Lal Patwari, vs. DCIT, Circle 2(1)(1), Prop. M/s. Sati Road Lines, Haldwani. Bareily Road, Lalkuan, Haldwani – 262 402 (Uttarakhand). (PAN : AEXPP2929L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Somil Agarwal, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri S.K. Chaterjee, CIT DR Date of Hearing : 11.11.2025 Date of Order : 23.01.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order o…

RANJU GOEL,KARNAL vs. ITO WARD 1, KARNAL

Appeal of the assessee are allowed

ITA 8694/DEL/2025[2013-14]Status: DisposedITAT Delhi22 Jan 2026AY 2013-14

Bench: Sh. Satbeer Singh Godaraita No. 8694/Del/2025 : Asstt. Year: 2013-14 Ranju Goel, Vs Income Tax Officer, R/O H. No. 60, Sector-7, Urban Ward-1, Estate, Karnal, Haryana-132001 Karnal, Haryna (Appellant) (Respondent) Pan No. Aaypd3815D Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 22.01.2026 Order This Assessee’S Appeal For Assessment Year 2013-14 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1082184375(1) Dated 31.10.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 8694/Del/2025 : Asstt. Year: 2013-14 Ranju Goel, Vs Income Tax Officer, R/o H. No. 60, Sector-7, Urban Ward-1, Estate, Karnal, Haryana-132001 Karnal, Haryna (APPELLANT) (RESPONDENT) PAN No. AAYPD3815D Assessee by: None Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 22.01.2026 Date of Pronouncement: 22.01.2026 ORDER This assessee’s appeal for Assessment Year 2013-14 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082184375(1) dated 31.10.2025, in proce…

SANCHIT KUMAR,DELHI vs. ITO WARD-36(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 2850/DEL/2025[2014-15]Status: DisposedITAT Delhi21 Jan 2026AY 2014-15

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2014-15] Sanchit Kumar, National Faceless Assessment E-15, 4Th Floor, Phase-1, Centre, Jurisdictional Ao: Ito, Ashok Vihar, Delhi-110052 Vs Ward-36(1), Delhi Pan:Bnbpk1303D Appellant Respondent Assessee By Shri Shivakumar T M, Adv. Ms. Simmi Bagga, Adv. & Ms. Palak Kumari, Adv. Revenue By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 14.01.2026 Date Of Pronouncement 21.01.2026

Section 147Section 148

Showing 1–20 of 143 · Page 1 of 8

...