Union of India and Others v. Rajeev Bansal: 2024 SCC OnLine SC 2693

2024 INSC 754Supreme Court of India2024#4816 most cited

What is Union of India and Others v. Rajeev Bansal: 2024 SCC OnLine SC 2693 authority for?

A notice issued beyond the period of limitation prescribed under Section 149(1) of the Income Tax Act, 1961, is liable to be set aside, particularly when the benefit of the Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020, is not applicable.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

Union of India v. Rajeev Bansal · section 149(1) · reassessment notice · limitation period · TOLA · beyond limitation · set aside notice · 2024 SCC OnLine SC 2693 · 2024 INSC 754

Sections most often in play

Section 148Section 147Section 149Section 148ASection 151Section 250Section 144BSection 68

Issues it is cited on

section 149(1)(b)section 149(1)order under section 148a(d)section 148a(b)section 151(ii)section 148a(d)section 149section 148aspecified authoritynotice under section 148chief commissionersection 151

Judgments citing Union of India and Others v. Rajeev Bansal: 2024 SCC OnLine SC 2693

ACIT Circle - 22(1), Mumbai vs. Nilesh Haresh Parwani, Mumbai

In the result, the Cross Objection by the assessee is allowed, while the Revenue’s appeal is dismissed

ITA 266/MUM/2025[2015-16]Status: DisposedITAT Mumbai24 Apr 2025AY 2015-16

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Paresh Deshpande, Sr. DR
Section 133ASection 250

…sel for the Revenue fairly states that the prayers made by the petitioner are required to be allowed as the same are covered by the concession made by the Revenue before the Supreme Court in Union of India and Others v. Rajeev Bansal: 2024 SCC OnLine SC 2693, 2024 INSC 754, as recorded in paragraph 19 (f) of the said decision. He also submits that the Coordinate Bench of this Court had, after not ing the aforesaid concession, allowed a similar petition - Ibibo Group Pvt. Ltd. v. Assistant Commissioner of Income Tax Circle: W.P.(C) 17639/2022 by order dated 13.12.2024. 3. It is relevant to note paragraph 19 (e) an…

Income Tax Officer, Income Tax vs. Sumitra Rajeshbhai Jain, Mumbai

In the result, the Cross Objection by the assessee is allowed, while the Revenue’s appeal is dismissed

ITA 2459/MUM/2024[2015-16]Status: DisposedITAT Mumbai06 Mar 2025AY 2015-16

Bench: Narendra Kumar Billaiya & Shri Sandeep Singh Karhail

For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Shri Pushkaraj Bhangepatil Sr. DR
Section 147Section 148Section 148ASection 149(1)Section 151Section 151ASection 250Section 68

…sel for the Revenue fairly states that the prayers made by the petitioner are required to be allowed as the same are covered by the concession made by the Revenue before the Supreme Court in Union of India and Others v. Rajeev Bansal: 2024 SCC OnLine SC 2693, 2024 INSC 754, as recorded in paragraph 19 (f) of the said decision. He also submits that the Coordinate Bench of this Court had, after not ing the aforesaid concession, allowed a similar petition - Ibibo Group Pvt. Ltd. v. Assistant Commissioner of Income Tax Circle: W.P.(C) 17639/2022 by order dated 13.12.2024. 3. It is relevant to note paragraph 19 (e) an…

Principal Commissioner of Income Tax 1, Jaipur vs. Shri Surendra Meena

ITA/39/2023HC Rajasthan27 Sept 2024

Bench: AVNEESH JHINGAN,PRAVEER BHATNAGAR

Pr. Commissioner of Income Tax-12 vs. Avdesh Mishra

ITA/547/2023HC Delhi22 Sept 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

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

…149 of the Act as amended by the Finance Act, which came into effect on 01.04.2021. 6. He submits that the issue in hand is no more res integra as it has been decided by the Hon’ble Supreme Court in the case of Union of India and Ors. Vs. Rajeev Bansal [2024 INSC 754] as followed by this court in Makemytrip India Pvt. Ltd. V. Deputy Commissioner of Income Tax Circle 16 (1) Delhi & Anr.: Neutral Citation No.”2025:DHC:1892-DB. He has also placed before us an order passed by this court in W.P. (C) 6845/2023 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High C…