How many judgments cite Union of India v. Ashish Agarwal?

524 judgments on BharatTax cite Union of India v. Ashish Agarwal (444 ITR 1), spanning 2022 to 2026.

Which sections of the Income Tax Act does Union of India v. Ashish Agarwal come up under?

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

Union of India v. Ashish Agarwal

444 ITR 1Supreme Court of India2022#123 most cited

What is Union of India v. Ashish Agarwal authority for?

Notices issued under the unamended Section 148 of the Income-tax Act between April 1, 2021, and May 4, 2022, must be treated as notices issued under the new Section 148A(b) of the amended law. This requires the Assessing Officer to follow the procedure prescribed under the amended reassessment provisions, including issuing an order under Section 148A(d) before a fresh notice under Section 148.

524

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

Union of India v. Ashish Agarwal · Section 148 notice validity · reassessment notices after April 1 2021 · amended reassessment provisions · Section 148A(b) conversion · Article 142 directions · unamended Section 148 · reopening assessment procedure · Section 148A(d) order · time limit for reassessment

Also reported as

138 Taxmann.com 642022 SCC OnLine SC 543286 Taxmann 1831 SCC 617

Sections most often in play

Section 148 Section 147 Section 148A Section 151 Section 149 Section 144B Section 143(3)Section 250

Issues it is cited on

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

Judgments citing Union of India v. Ashish Agarwal

SANDHYA SINGH ,BHOPAL vs. ITO (2)(3), BHOPAL

In the result, the appeal of the assessee in ITA No

ITA 585/IND/2025[2014-15]Status: DisposedITAT Indore17 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Sandhya Singh Nfac, 121, Rohit Nagar, New Delhi बनाम/ Bawadia Kala, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aycps9215K Assessee By Shri Gagan Tiwari & Ms. Priyal Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 19.03.2026 Date Of Pronouncement 17.04.2026

Section 139Section 147Section 148Section 148ASection 149Section 149(1)(b)Section 69A

…has to be passed disposing the objections raised by the assessee and notice u/s 148 could be issued. 12. The Ld. AR further submits that in terms of the order of Hon'ble Supreme Court in the case of Union of India & Ors. Vs. Ashish Agarwal reported in [2022] 444 ITR 1 (SC), Hon'ble Supreme Court held that all the notices issued u/s 148 during the period from 1st April, 2021 to 30th June, 2021 be treated as notices issued u/s 148A(b) of the Act and, thereafter, the AO has to complete the proceedings u/s 148A by passing the order u/s 148A(d) of the Act and, thereafter, the notice u/s 148 could be issued. As per ld…

MAHENDER MERUGU,WARANGAL vs. ITO., WARD-1, MANCHIRIYAL

In the result, appeal of the Assessee is allowed

ITA 846/HYD/2025[2017-18]Status: DisposedITAT Hyderabad17 Apr 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.846/Hyd./2025 Assessment Year 2017-2018 Mahender Merugu, The Income Tax Officer, Bhupalapally. Vs. Ward-1, Mancherial. Pin – 506 169. Pin – 504 208. Pan Biupm3308Q Telangana (Appellant) (Respondent) For Assessee : Sri Mohd. Afzal, Advocate For Revenue : Sri Srinath Sadanala, Sr. Ar Date Of Hearing : 24.03.2026 Date Of Pronouncement : 17.04.2026 आदेश/Order

For Appellant: Sri Mohd. Afzal, AdvocateFor Respondent: Sri Srinath Sadanala, Sr. AR

Section 147Section 148Section 148ASection 151Section 69A

…, the Assessing Officer has not issued any show cause notice u/sec.148A(b) of the Act or even by treating the said notice issued u/sec.148 as 148A(b) in pursuance to the Judgment of Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal [2022] 444 ITR 1 (SC); therefore, the notice issued by the Assessing Officer u/sec.148 and Order passed u/sec.147 r.w.s.144B without following the procedure mandated, is invalid as held in Para no.7 in the said decision as under: 11 ITA.No.846/Hyd./2025 “7. Thus, the new provisions substituted by the Finance Act, 2021 being remedial and benevolent in nature and su…

INCOME TAX OFFICER, GURUGRAM vs. NAVYUG EDUVENTURES PRIVATE LIMITED, GURUGRAM

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

ITA 3524/DEL/2025[2013-14]Status: DisposedITAT Delhi15 Apr 2026AY 2013-14

Bench: Shri Mahavir Singh & Before Shri Mahavir Singh & Before Shri Before Shri Mahavir Singh & Mahavir Singh & Shri Shri Manish Agarwal Shri Shri Manish Agarwal Manish Agarwalmanish Agarwal

Section 144BSection 147Section 148

…aving been issued under Section 148A(b) of the Act under the provisions of Section 148 of the Act as inserted by the Finance Act, 2021 with effect from 1st April, 2021, as held by Hon'ble Supreme Court in the case of Union of India Vs. Ashish Agarwal – [2022] 444 ITR 1 (SC). But, the Assessing Officer has to follow necessary process laid down in the amended provisions under Section 148A of the Act. The amended provisions of Section 148 and 148A of the Act mandate conducting of an enquiry if required under Section 148A(a) of the Act and providing an opportunity of being heard to the assessee under Section 148A(b)…

NISHANT NARANG,DELHI vs. ITO WARD 36(1), DELHI

In the result, assessment order is quashed and appeal of the assessee is allowed

ITA 210/DEL/2026[2013-14]Status: DisposedITAT Mumbai13 Apr 2026AY 2013-14

Bench: Shri Vikas Awasthyआअसं.210/धिल्ली/2026 (धि.ि. 2013-14) Nishant Narang, A-70, Derawal Nagar, New Delhi 110009 ...... अपीलार्थी/Appellant Pan: Aeupn-8863-J बिाम Vs. Income Tax Office, Ward-36(1), ..... प्रधििािी/Respondent Civic Centre, Delhi अपीलार्थी द्वारा/Appellant By : S/Shri Amit Goel, Chartered Accountant & Parnav Yadav, Advocate प्रधििािीद्वारा/Respondent By : Shri Manoj Kumar, Sr. Dr सुििाई की धिधर्थ/ Date Of Hearing : 16/02/2026 घोषणा की धिधर्थ/ Date Of Pronouncement : 16/02/2026 आिेश/Order Per Vikas Awasthy, Jm:

For Appellant: S/Shri Amit Goel, Chartered Accountant &For Respondent: Shri Manoj Kumar, Sr. DR

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

…आयकर अपीलीय अधिकरण धिल्ली पीठ “एस एम सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.210/धिल्ली/2026 (धि.ि. 2013-14) Nishant Narang, A-70, Derawal Nagar, New Delhi 110009 ...... अपीलार्थी/Appellant PAN: AEUPN-8863-J बिाम Vs. Income Tax Office, Ward-36(1), ..... प्रधििािी/Respondent Civic Centre, Delhi अपीलार्थी द्वारा/Appellant by : S/Shri Amit Goel, Chartered Accountant & Parnav Yadav, Advocate प्रधििािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR सुििाई की धिधर्थ/ Date of hearing : 16/02/2026 घोषणा की…

NISHANT NARANG,DELHI vs. ITO WARD 36(1), DELHI

In the result, assessment order is quashed and appeal of the assessee is allowed

ITA 210/DEL/2026[2013-14]Status: DisposedITAT Delhi13 Apr 2026AY 2013-14

For Appellant: S/Shri Amit Goel, Chartered Accountant &For Respondent: Shri Manoj Kumar, Sr. DR

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

INCOME TAX OFFICER-28(3)(1), MUMBAI, NAVI MUMBAI vs. VINOD BHANJI SHAH, VASHI, NAVI MUMBAI

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

ITA 8608/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Apr 2026AY 2017-18

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Shri Bhavik Chheda, AdvFor Respondent: Shri Anurag Tripathi, SR. AR

Section 142(1)Section 147Section 148ASection 250Section 68Section 69A

…00,000 in his bank account during the demonetisation period, the Assessing Officer (“AO”) issued notice under section 148 of the Act on 17/06/2021. 9. In view of the decision of the Hon’ble Supreme Court in Union of India vs. Ashish Agrawal reported in (2022) 444 ITR 1 (SC), the original notice issued under section 148 of the Act on 17/06/2021 was deemed to be issued under section 148A(b) of the Act. Vide show cause notice dated 25/05/2022, the information and material relied upon by the Revenue were provided to the assessee and time was granted to the assessee to respond to the same within two weeks in terms of…

SHRI ABDUL AZIZ DAR,BARAZULA vs. INCOME TAX OFFICER WARD-1, SRINAGAR

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

ITA 440/ASR/2024[2014-15]Status: DisposedITAT Amritsar06 Apr 2026AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Physical Hearing) I.T.A. No. 440/Asr/2024 Assessment Year: 2014-15 Sh. Abdul Aziz Dar, Barzula Vs. Ito, Ward-1, Srinagar Jammu & Kashmir. Srinagar. [Pan:-Ahnpd8264B] (Appellant) (Respondent) Appellant By Sh. Bashir Ahmad Lone, Ca. Respondent By Sh. Sunil Kumar Yadav, Cit. Dr

Section 139Section 147Section 148Section 148ASection 250Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER (Physical Hearing) I.T.A. No. 440/Asr/2024 Assessment Year: 2014-15 Sh. Abdul Aziz Dar, Barzula Vs. ITO, Ward-1, Srinagar Jammu and Kashmir. Srinagar. [PAN:-AHNPD8264B] (Appellant) (Respondent) Appellant by Sh. Bashir Ahmad Lone, CA. Respondent by Sh. Sunil Kumar Yadav, CIT. DR 19.02.2026 Date of Hearing Date of Pronouncement 06.04.2026 ORDER Per: Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of ld. CIT (A), NFAC, Delhi, passed u/…

DAVALBEN BALUBHAI MAKWANA,SURAT vs. THE INCOME TAX OFFICER, WARD 2(3)(1), SURAT

In the result, the appeal of the assessee is allowed

ITA 1173/SRT/2025[2017-18]Status: DisposedITAT Surat02 Apr 2026AY 2017-18

Bench: Dr. Brr Kumar, Hon’Ble & Ms. Suchitra Kambleassessment Year 2017-18

For Appellant: Shri Ashish Modi, A.RFor Respondent: Shri Ashish Kumar, Sr. D.R

Section 115BSection 148Section 234ASection 44ASection 69A

…es leave to add or amend the grounds of appeal before the appeal is heard and disposed off.” 3. At the time of hearing, the ld. A.R. submitted that the assessee’s case is covered by the decision of Hon’ble Apex Court in cases of UOI v. Ashish Agarwal, (2022) 444 ITR 1 (SC) and UOI v. Rajeev Bansal, 2024 INSC 754 (SC). At the time of hearing, the assessee submitted the following chart:- From the perusal of the said chart, it appears that to issue the notice u/s. 148 was uptil 16-06-2022 and thus the I.T.A No.1173/Srt/2025 Davalben Balubhai Makwana, A.Y. 2017-18 notice is time barred by approximately 43 days.…

SACHIN MOHANLAL CHORDIA,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

Appeal of the assessee is partly allowed as we do not intend to adjudicate other grounds raised by the assessee

ITA 3281/PUN/2025[2017-18]Status: DisposedITAT Pune30 Mar 2026AY 2017-18

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.3280 & 3281/Pun/2025 िनधा"रण वष" / Assessment Years: 2016-17 & 2017-18 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Bench : These Are Two Appeals Filed By Assessee Against The Separate Orders Of Commissioner Of Income Tax (Appeal) (Nfac) U/S 250 Of The Income Tax Act 1961 For Ay 2016-17, 2017-18 Passed On 22/10/2025 Emanating From Separate Assessment Orders U/S 147 Rws 144 Dated 11/05/2023 & 23/05/2023. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:

Section 139Section 147Section 148Section 148ASection 151Section 151oSection 250

…acceptable and apparent. However, it is pertinent to note here that the notices for AY 2016-17 and AY 2017-18, were not regular notices u/s 148 but were notices which were in pursuance of the decision of Supreme Court in Union of India v. Ashish Agarwal [2022]444 ITR 1 (SC) and are governed by the Supreme Court decisions in Union of India v. Ashish Agarwal [2022]444ITR1(SC) and Union of India vs Rajeev Bansal[2024] 469 ITR 46. ITA Nos.3280 & 3281/PUN/2025 [A] 3.1 At the outset, it is pertinent to mention here that the Ld.AR has completely misinterpreted the decision of Hon. Supreme Court in Rajeev Bansal case (s…

SACHIN MOHANLAL CHORDIA,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

Appeal of the assessee is partly allowed as we do not intend to adjudicate other grounds raised by the assessee

ITA 3280/PUN/2025[2017-18]Status: DisposedITAT Pune30 Mar 2026AY 2017-18

Section 139Section 147Section 148Section 148ASection 151Section 151oSection 250

ACIT-19(3), MUMBAI, MUMBAI vs. RISHABH AVNISH MODY, MUMBAI

In the result, cross objection filed by the assessee is allowed and appeal filed by the revenue is dismissed

ITA 8101/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Mar 2026AY 2016-17

For Respondent: Shri Umashankar Prasad (CIT DR)

Section 133(6)Section 139(1)Section 147Section 148Section 148ASection 151Section 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI. MAKARAND VASANT MAHADEOKAR, AM Additional Commissioner of Income Rishabh Avnish Mody 242, Tahnee Heights, 66, Nepeansea Tax -19(3), Mumbai Room No. 513, 5th Floor, Piramal Vs. Road, Mumbai – 400006. Chamber, Parel Mumbai – 400012. PAN/GIR No. AHSPM2264M (Assessee) : (Respondent) C.O. No.35/Mum/2026 (Arising out of ITA No. 8101/Mum/2025) (Assessment Year: 2016-17) Rishabh Avnish Mody Additional Commissioner of 242, Tahnee Heights, 66, Nepeansea Income Tax -19(3), Mumbai Road, Mumbai – 400006. Vs. Room No. 513,…

PUTHA BHAGYA LAKSHMI,KADAPA vs. ITO, WARD-15(1), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 1780/HYD/2025[2017-18]Status: DisposedITAT Hyderabad27 Mar 2026AY 2017-18

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1780/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Smt. Putha Bhagya Vs. Income Tax Officer Lakshmi Ward 15(1) Kadapa Hyderabad Pan:Amxpp6295K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate Snsr Chinmai राज" व "ारा/Revenue By:: Shri A. Suresh, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 17/03/2026 घोषणा की तारीख/Pronouncement: 27/03/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Advocate SNSR ChinmaiFor Respondent: : Shri A. Suresh, Sr. AR

Section 115BSection 147Section 148Section 149

…ITA No 1780 of 2025 Putha Bhagya Lakshmi आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SMC ‘ Bench, Hyderabad "ी रिवश सूद,"ाियक सद" एवं "ी मधुसूदन साविड़या लेखा सद" सम" | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1780/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Smt. Putha Bhagya Vs. Income Tax Officer Lakshmi Ward 15(1) KADAPA Hyderabad PAN:AMXPP6295K (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocate SNSR Chinmai राज" व "ारा/Revenue by:: Shri A. Suresh, Sr. AR सुनवाई की तारीख/Date of hearing: 1…

HAMEECLASS BUILDERS,MUMBAI vs. INCOME TAX OFFICER, PAREL

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 6859/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Mar 2026AY 2017-18

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Vishwas MehendaleFor Respondent: Shri Hemanshu Joshi, SR. DR

Section 142(1)Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 6859/Mum./2025 (Assessment Year : 2017-18) Hameeclass Builders, C-502, Azim Apartment Off S. V. Road, Jogeshwari West, Mumbai - 400102 ……………. Appellant PAN : AAFFH1537E v/s Income Tax Officer, Ward – 24(2)(1), Piramal Chambers Lalbaug Parel, Mumbai – 400012 ……………. Respondent Assessee by : Shri Vishwas Mehendale Revenue by : Shri Hemanshu Joshi, SR. DR Date of Hearing – 18/03/2026 Date of Order – 26/03/2026 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assess…

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. ASHISH AGARWAL,

The appeal is dismissed

ITA/74/2025HC Rajasthan24 Mar 2026

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 151

…[2026:RJ-JP:12313-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 74/2025 Principal Commissioner Of Income Tax-1, Income Tax Department, New Central Revenue Building, Bhagwan Dass Road, Statue Circle, Jaipur, Rajasthan. ----Appellant Versus Ashish Agarwal, 124, Vikash Nagar, Dher Ke Balaji, Jaipur (Pan Adrpa7950K) ----Respondent For Appellant(s) : Mr. Nitin Jain with Ms. Kriti Kalawatia HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 24/03/2026 1. Heard. 2. This appeal assails the order passed by the…

PRATIK RAVJIBHAI KACHAROLA,MORBI vs. ITO, WARD-1, MORBI, MORBI

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

ITA 692/RJT/2025[2017-18]Status: DisposedITAT Rajkot13 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 692/Rjt/2025 Assessment Year: (2017-18) Pratik Ravjibhai Kacharola Vs. The Ito, Ward – 1 4-Anumpam Society, B/H. Aayakar Bhavan, Race Course Akshardham Apartment, Ring Road, Rajkot – 360001 Ravapar Road, Morbi - 363641 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bwrpk4078C (Appellant) (Respondent)

For Appellant: Shri Abhimanyu Singh Yadav, Ld. Sr. DRFor Respondent: 18/02/2026

Section 147Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 692/RJT/2025 Assessment Year: (2017-18) Pratik Ravjibhai Kacharola Vs. The ITO, Ward – 1 4-Anumpam Society, B/h. Aayakar Bhavan, Race Course Akshardham Apartment, Ring Road, Rajkot – 360001 Ravapar Road, Morbi - 363641 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: BWRPK4078C (Appellant) (Respondent) : Shri Darshit Ranpara, Ld. A.R. Appellant by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Respondent by : 18/02/2026 Date of Hearing : 13/03/2026 Date of Pronounc…

GOPI KISHAN MAKHARIA,BHIWANI vs. ITO-1, BHIWANI

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

ITA 8727/DEL/2025[2017-18]Status: DisposedITAT Delhi13 Mar 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Amitabh Shuklaassessment Year: 2017-18 Gopi Kishan Makharia, Vs Ito-1, Shree Saraswati Spinning Mills, Bhiwani, Birla Colony, Tosham Road, Haryana. Bhiwani, Haryana. Pan: Abhpm8102F (Appellant) (Respondent) Assessee By : Shri S.S. Nagar, Ca Revenue By : Shri Ravi Kant Chaudhary, Sr. Dr Date Of Hearing : 12.03.2026 Date Of Pronouncement : 13.03.2026 Order Per Madhumita Roy, Jm:

For Appellant: Shri S.S. Nagar, CAFor Respondent: Shri Ravi Kant Chaudhary, Sr. DR

Section 147Section 148Section 148ASection 151Section 250

…25.05.2022 and the order under Section 148A(d) was passed on 29.07.2022. These two notices were issued pursuant to the new regime and further in view of the order passed by the Hon’ble Supreme Court in the case of Union of India vs Ashish Agarwal, reported in 444 ITR 1 and, therefore, the Ld. Assessing Officer was required to obtain approval under Section 151 of the Act under the new regime before passing an order under Section 148A(d) of the Act or issuing notice under Section 148 of the Act. In this regard, Ld. Counsel has drawn our attention to the relevant observation made by the Hon’ble Apex Court in the cas…

BMR OVERSEAS LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2), C.R. BUILDING DELHI 110002, DELHI

In the result the appeal of the assessee is allowed

ITA 6646/DEL/2025[2017-18]Status: DisposedITAT Delhi13 Mar 2026AY 2017-18

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2017-18 Bmr Overseas Limited, Vs. Dcit, Circle 4(2), Zb-33/487, Plot No. 4 & 5, C.R. Building, Dilshad Garde New Delhi Industrial Area, Shahdara, Delhi – 110 095 [Pan No. Aafcb8509D) (Appellant) (Respondent)

Section 115BSection 143Section 147Section 148Section 151Section 156Section 157ASection 68

…the assessee under the old reassessment tax regime. However, due to the introduction of new reassessment tax regime from 1.4.2021 and in consequence to the directions issued by the Hon’ble Supreme Court in the case of Union of India vs. Ashish Agarwal [2022] 444 ITR 1 (SC) dated 4.54.2022, information was issued us/ 148A(b) on 18.5.2022. In response to this, the assessee had file reply on 01.06.2022. Thereafter, order was passed u/s. 148A(d) of the Act on 26.7.2022 and subsequently, notice u/s. 148 was issued on 26.7.2022. The order u/s. 148A(d) dated 26.7.2022 and notice u/s. 148 dated 26.7.2022 were issued by…

SHIV EXTRUSION,JAMNAGAR vs. INCOME TAX OFFICER, JAMNAGAR

In the result, the appeal of the assessee is allowed

ITA 646/RJT/2025[2016-17]Status: DisposedITAT Rajkot12 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 646/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Shiv Extrusion Vs. Income Tax Officer Plot No.3978 Phase Iiiroad Income Tax Office, Ito Ward No.-R Dared, Jamnagar 2(10), Jamnagar, Income 361004, Gujarat, India, Jamnagar Tax Office, Shiv Smruti, Jamnagar, Jamnagar, Gujarat, 361008, Jamnagar "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abkfs7199F (Appellant) (Respondent) Appellant By : Shri Ramesh M. Patel, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 23/12/2025 Date Of Pronouncement : 12/03/2026

For Appellant: Shri Ramesh M. Patel, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav Ld. Sr. DR

Section 144BSection 147Section 148Section 149Section 149(1)(b)Section 151Section 151(1)Section 151ASection 250

…issuance of the deemed notice between. April 1, 2021 and June 30, 2021 till the supply of relevant information and material by the Assessing Officers to the assessees in terms of the directions issued by this court in Union of India v. Ashish Agarwal [(2022) 444 ITR 1 (SC); (2023) 1 SCC 617.] and the period of two weeks allowed to the assessees to respond to the show-cause notices; and (h) The Assessing Officers were required to issue the reassessment notice under section 148 of the new regime within the time limit surviving under the Income-tax Act read with the Taxation and other Laws (Relaxation and Amendment…

BASAVA ROAWAYS (INDIA) PVT. LTD,SEDAM vs. INCOME TAX OFFICER, WARD-1, GULBARGA, GULBARGA

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

ITA 565/BANG/2025[2013-14]Status: DisposedITAT Bangalore12 Mar 2026AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2013-14

For Appellant: Shri Rajkumar Hanchal, CAFor Respondent: Shri Ganesh R Ghale, Advocate – Standing

Section 142(1)Section 144Section 147Section 148Section 148ASection 194ASection 194CSection 250

…the impugned reassessment proceedings are invalid in law and liable to be quashed. The assessee also relied on various judicial precedents including Union of India vs. Ashish Agarwal reported in [2022] 138 taxmann.com 64 (SC)/[2022] 286 Taxman 183 (SC)/[2022] 444 ITR 1 (SC)[04-05-2022] 11. The Ld. DR, on the other hand, submitted that the impugned notice u/s 148 of the Act was issued on 31 March 2021 at 6:38 PM. It was contended that under the ITBA system, once the notice is generated, it is generally transmitted automatically to the assessee through the registered e-mail. However, due to certain technical glitc…

DCIT CIRCLE-4(1)(1), AHMEDABAD, VEJALPUR vs. SHREE NAKODA TEXFAB PRIVATE LIMITED, AHMEDABAD

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 2232/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad09 Mar 2026AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 148Section 148ASection 68

…148 notice during the extended time period as per Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020 (hereinafter referred as TOLA). In view of the Apex Court judgment in the case of Union of India Vs. Ashish Agrawal reported in (2022) 444 ITR 1 (SC) wherein the notice issued was to be treated as notice u/s. 148A(b) of the Act which has come into the statute with effect from 01-04-2021. 6.1. The Hon’ble Supreme Court in the later judgment in the case of Union of India Vs. Rajeev Bansal reported in (2024) 469 ITR 46 laid down the law to consider such notice as valid notice or invalid notice…

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