Union of India v. Ashish Agarwal

444 ITR 1Supreme Court of India2022#126 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 366,369 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 148Section 147Section 148ASection 151Section 149Section 144BSection 143(3)Section 250
Read the full judgment

Issues it is cited on

section 149a(c)section 149a(d)section 148a(c)section 149asection 151(i)section 148 noticesection 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

Samrat Finvestors Private Limited, Kolkata vs. DCIT, Cent. Cir. 4(2), Kolkata

In the result, the appeals of the assessee are partly allowed

ITA 1038/KOL/2025[2016-2017]Status: DisposedITAT Kolkata16 Oct 2025AY 2016-2017

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Sanat Kumar Raha, DR
Section 131Section 143(3)Section 263Section 68

…notice.” 035. The facts in brief are that the return of income filed on 17.10.2016, declaring the total income at ₹4,87,484/-. Notice u/s 148 of the Act was issued on 28.04.2021. Thereafter, Hon'ble apex court in the case of Union of India Vs. Ashish Aggarwal 444 ITR 1 (SC), has held that notices issued under old regime after 01.04.2021, to 30.06.2021, shall be deemed to be notices issued u/s 148 A(b) of the Act of the new regime and the new provision would be applicable. Accordingly, the learned AO issued notice u/s 148A(b) of the Act on 30.05.2022 in which the learned AO noted that there was information on insi…

Samrat Finvestors Private Limited, Kolkata vs. DCIT, Cent. Cir. 4(2), Kolkata

In the result, the appeals of the assessee are partly allowed

ITA 1037/KOL/2025[2015-2016]Status: DisposedITAT Kolkata16 Oct 2025AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Sanat Kumar Raha, DR
Section 131Section 143(3)Section 263Section 68

…notice.” 035. The facts in brief are that the return of income filed on 17.10.2016, declaring the total income at ₹4,87,484/-. Notice u/s 148 of the Act was issued on 28.04.2021. Thereafter, Hon'ble apex court in the case of Union of India Vs. Ashish Aggarwal 444 ITR 1 (SC), has held that notices issued under old regime after 01.04.2021, to 30.06.2021, shall be deemed to be notices issued u/s 148 A(b) of the Act of the new regime and the new provision would be applicable. Accordingly, the learned AO issued notice u/s 148A(b) of the Act on 30.05.2022 in which the learned AO noted that there was information on insi…

Samrat Finvestors Private Limited, Kolkata vs. DCIT, Cent. Cir. 4(2), Kolkata

In the result, the appeals of the assessee are partly allowed

ITA 1036/KOL/2025[2014-2015]Status: DisposedITAT Kolkata16 Oct 2025AY 2014-2015

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Sanat Kumar Raha, DR
Section 131Section 143(3)Section 263Section 68

…notice.” 035. The facts in brief are that the return of income filed on 17.10.2016, declaring the total income at ₹4,87,484/-. Notice u/s 148 of the Act was issued on 28.04.2021. Thereafter, Hon'ble apex court in the case of Union of India Vs. Ashish Aggarwal 444 ITR 1 (SC), has held that notices issued under old regime after 01.04.2021, to 30.06.2021, shall be deemed to be notices issued u/s 148 A(b) of the Act of the new regime and the new provision would be applicable. Accordingly, the learned AO issued notice u/s 148A(b) of the Act on 30.05.2022 in which the learned AO noted that there was information on insi…

Samrat Finvestors Private Limited, Kolkata vs. ITO, Ward 5(2) (Now DCIT, Cent.Cir. 4(2)), Kolkata

In the result, the appeals of the assessee are partly allowed

ITA 1035/KOL/2025[2012-2013]Status: DisposedITAT Kolkata16 Oct 2025AY 2012-2013

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Sanat Kumar Raha, DR
Section 131Section 143(3)Section 263Section 68

…notice.” 035. The facts in brief are that the return of income filed on 17.10.2016, declaring the total income at ₹4,87,484/-. Notice u/s 148 of the Act was issued on 28.04.2021. Thereafter, Hon'ble apex court in the case of Union of India Vs. Ashish Aggarwal 444 ITR 1 (SC), has held that notices issued under old regime after 01.04.2021, to 30.06.2021, shall be deemed to be notices issued u/s 148 A(b) of the Act of the new regime and the new provision would be applicable. Accordingly, the learned AO issued notice u/s 148A(b) of the Act on 30.05.2022 in which the learned AO noted that there was information on insi…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.2305, 2306, 2308 and 2309/Del/2025 [Assessment Years: 2013-14, 2014-15, 2018-19 and 2021-22] Deepak Agarwal, Deputy Commissioner of Income C/o- Kapil Goel, Adv,, Tax, Central Circle-25, F-26/124. Sector-47, Rohini, Vs New Delhi/ NCC DIT(S) New Delhi-110085 Jhandewalan Extn. New Delhi PAN-ADKPA0795K Assessee Revenue Assessee by Dr. Kapil Goel, Adv. Revenue by Shri Amit Jain, CIT-DR Date of Hearing 09.09.2025 Date of Pronouncement 15.10.2025 ORDER PER AN…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.2305, 2306, 2308 and 2309/Del/2025 [Assessment Years: 2013-14, 2014-15, 2018-19 and 2021-22] Deepak Agarwal, Deputy Commissioner of Income C/o- Kapil Goel, Adv,, Tax, Central Circle-25, F-26/124. Sector-47, Rohini, Vs New Delhi/ NCC DIT(S) New Delhi-110085 Jhandewalan Extn. New Delhi PAN-ADKPA0795K Assessee Revenue Assessee by Dr. Kapil Goel, Adv. Revenue by Shri Amit Jain, CIT-DR Date of Hearing 09.09.2025 Date of Pronouncement 15.10.2025 ORDER PER AN…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.2305, 2306, 2308 and 2309/Del/2025 [Assessment Years: 2013-14, 2014-15, 2018-19 and 2021-22] Deepak Agarwal, Deputy Commissioner of Income C/o- Kapil Goel, Adv,, Tax, Central Circle-25, F-26/124. Sector-47, Rohini, Vs New Delhi/ NCC DIT(S) New Delhi-110085 Jhandewalan Extn. New Delhi PAN-ADKPA0795K Assessee Revenue Assessee by Dr. Kapil Goel, Adv. Revenue by Shri Amit Jain, CIT-DR Date of Hearing 09.09.2025 Date of Pronouncement 15.10.2025 ORDER PER AN…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.2305, 2306, 2308 and 2309/Del/2025 [Assessment Years: 2013-14, 2014-15, 2018-19 and 2021-22] Deepak Agarwal, Deputy Commissioner of Income C/o- Kapil Goel, Adv,, Tax, Central Circle-25, F-26/124. Sector-47, Rohini, Vs New Delhi/ NCC DIT(S) New Delhi-110085 Jhandewalan Extn. New Delhi PAN-ADKPA0795K Assessee Revenue Assessee by Dr. Kapil Goel, Adv. Revenue by Shri Amit Jain, CIT-DR Date of Hearing 09.09.2025 Date of Pronouncement 15.10.2025 ORDER PER AN…

Income Tax Officer Ward 4(2)(3) Ahmedabad, Ahmedabad vs. Nitinbhai Kanubhai Patel, Ahmedabad

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

ITA 183/AHD/2025[2016-17]Status: FixedITAT Ahmedabad14 Oct 2025AY 2016-17

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokarasstt.Year : 2016-2017 Ito, Ward-4(2)(3) Shri Nitinbhai Kanubhai Patel Ahmedabad. Vs. Room No.303, 3Rd Floor Aaykar Bhavan Vejalpur, Ahmedabad. Pan : Aaspp 5802 F (Applicant) (Responent) : None Assessee By : Shri Veerabadram Vislavath, Sr.Dr. Revenue By सुनवाई क" तारीख/Date Of Hearing : 13/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 14/10/2025

For Appellant: Shri Veerabadram Vislavath, sr.DR
Section 143(1)Section 143(3)Section 147Section 148Section 148ASection 54BSection 54B(1)(i)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : 2016-2017 ITO, Ward-4(2)(3) Shri Nitinbhai Kanubhai Patel Ahmedabad. Vs. Room No.303, 3rd Floor Aaykar Bhavan Vejalpur, Ahmedabad. PAN : AASPP 5802 F (Applicant) (Responent) : None Assessee by : Shri Veerabadram Vislavath, sr.DR. Revenue by सुनवाई क" तारीख/Date of He…

Anthonymuthu Udayar Xavier, Sivaganga vs. ITO, Ward-1, Karaikudi

In the result, the appeal of the assessee is allowed

ITA 1943/CHNY/2024[2014-15]Status: DisposedITAT Chennai14 Oct 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:1943/Chny/2024 धििाारणवर्ा / Assessment Year:2014-15 Anthonymuthu Udayar Xavier, Income Tax Officer, 78 Mgr Salai, Vs. Ward-1 Soodamanipuram, Karaikudi. Karaikudi, Sivaganga – 630 002. Tamil Nadu. [Pan:Aaapx-3145-R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/Respondent By : Ms. R. Anitha, Addl. Cit. सुिवाईकीतारीख/Date Of Hearing : 14.10.2025 घोर्णाकीतारीख/Date Of Pronouncement : 14.10.2025 आदेश /O R D E R

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 148ASection 69Section 69A

…egime of provisions of section 148A of the Act kicks in. Since the revenue in the instant case had not followed any of the requirements of the new regime and the decision of the Hon’ble Supreme Court in the case of Union of India vs Ashish Agarwal reported in 444 ITR 1(SC), the reassessment proceedings need to be quashed for invalid assumption of jurisdiction of the Learned AO. Further we find that the CBDT had issued Instruction No. 1/2022 dated 11-5-2022 post the decision of the Hon’ble Supreme Court in the case of Ashish Agarwal supra, wherein it was categorically stated in para 7.1. as under:- 7.1 Hon'ble Sup…

Mudunuri Venkata Subbaraju, West Godavari vs. Income Tax Officer, Ward-1, Tanuku

In the result, appeal of the assessee is allowed

ITA 284/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.284/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Mudunuri Venkata Subbaraju V. Income Tax Officer – Ward – 1 5-205/2, Dommeru Aayakar Bhavan, 35-29-2 Near Reliance Tower Sajjapuram, Tanuku – 534211 Gowthaminagar S.O. Andhra Pradesh Kovvur, West Godavari – 534350 Andhra Pradesh [Pan:Cupps3676D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Subrahmanyam, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparnavilluri, Sr.Ar

Section 143(2)Section 147Section 148ASection 250Section 69A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.284/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Mudunuri Venkata Subbaraju v. Income Tax Officer – Ward – 1 5-205/2, Dommeru Aayakar Bhavan, 35-29-2 Near Reliance Tower Sajjapuram, Tanuku – 534211 Gowthaminagar S.O. Andhra Pradesh Kovvur, West Godavari – 534350 Andhra Pradesh […

M/S. Sunglow Vinimay Private Limited, Kolkata vs. ITO, Ward 6(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 263/KOL/2025[2015-16]Status: DisposedITAT Kolkata08 Oct 2025AY 2015-16

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 144BSection 147Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA No.262& 263/KOL/2025 (Assessment Year:2014-15& 2015-16) M/s Sunglow Vinimay Private Income Tax officer, Limited Aayakar Bhavan, P-7, 15C, Dr. Rajendra Prasad Chowringhee Square, Vs. Sarani, 1st Floor Kolkata, Kolkata-700069, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AAMCS3291G Assessee by : Shri Sunil Surana, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 27.08.2025 Date of pronouncement: 08.10.2025 O R D E R Per Rajesh Kumar, AM: These are appeals pre…

M/S. Sunglow Vinimay Private Limited, Kolkata vs. ITO, Ward 6(1), Kolkata

In the result, the appeal of the assessee is

ITA 262/KOL/2025[2014-15]Status: DisposedITAT Kolkata08 Oct 2025AY 2014-15

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 144BSection 147Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA No.262& 263/KOL/2025 (Assessment Year:2014-15& 2015-16) M/s Sunglow Vinimay Private Limited 15C, Dr. Rajendra Prasad Sarani, 1st Floor Kolkata, Kolkata-700001, West Bengal (Appellant) Vs. Income Tax officer, Aayakar Bhavan, P-7, Chowringhee Square, Kolkata-700069, West Bengal (Respondent) PAN No. AAMCS3291G Assessee by : Shri Sunil Surana, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 27.08.2025 Date of pronouncement: 08.10.2025 ORDER Per Rajesh Kumar, AM: These are appeals preferred b…

Income Tax Officer, Piramal Chambers vs. Soni Ajay Jain, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 3841/MUM/2025[2016-17]Status: DisposedITAT Mumbai08 Oct 2025AY 2016-17

Bench: Shri Sandeep Singh Karhailshri Prabhash Shankar

For Appellant: Shri G. V. GindeFor Respondent: Shri Swapnil Choudhary, Sr. DR
Section 10(38)Section 147Section 148Section 148ASection 149Section 151Section 250

…of accommodation entry transaction of bogus long term capital gains, the AO issued notice under section 148 of the Act on 17.06.2021. 5. Subsequently, 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…

Huawei International Pte Ltd, Singapore vs. ACIT-Circle 2(1)(1), Intl. Tax, New Delhi

In the result, the appeal of the assessee is allowed and stay application of 7

ITA 2648/DEL/2025[2014-15]Status: DisposedITAT Delhi08 Oct 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri M. Balaganesh & Sa 298/Del/2025 (Assessment Year: 2014-15) Huawei International Pte. Ltd, Vs. Acit, 51, Change Business Park, Circle-2(1)(1), Central-2, #07-08, The International Signature, Singapore Taxation, New Delhi (Appellant) (Respondent) Pan: Aacch3694N Assessee By : Ms. Kavita Jha, Sr. Adv Shri Himanshu Aggarwal, Adv Shri Yash Nagar, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 01/10/2025 Date Of Pronouncement 08/10/2025

For Appellant: Ms. Kavita Jha, Sr. AdvFor Respondent: Shri M. s. Nethrapal, CIT DR
Section 144CSection 147Section 148Section 148ASection 149

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER & SA 298/Del/2025 (Assessment Year: 2014-15) Huawei International Pte. Ltd, Vs. ACIT, 51, change Business Park, Circle-2(1)(1), Central-2, #07-08, the International Signature, Singapore Taxation, New Delhi (Appellant) (Respondent) PAN: AACCH3694N Assessee by : Ms. Kavita Jha, Sr. Adv Shri Himanshu Aggarwal, Adv Shri Yash Nagar, Adv Revenue by: Shri M. s. Nethrapal, CIT DR Date of Hearing 01/10/2025 Date of pronouncement 08/10/2025 O R D E R PER M. BALAGANESH, A. M.: The As…

Tigerhill Tradelink Private Limited, Kolkata vs. ITO, Ward 10(2), Kolkata

In the result, the appeal of the Appellant is Dismissed

ITA 956/KOL/2025[2014-2015]Status: DisposedITAT Kolkata03 Oct 2025AY 2014-2015

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 250Section 271BSection 68

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA 'D' BENCH, KOLKATA श्री जॉर्ज माथान, न्यायिक सदस्य एवं श्री राकेश मिश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 955 & 956/KOL/2025 Assessment Year: 2014-15 Tigerhill Tradelink Private Limited ITO, Ward-10(2), Kolkata Vs. (Appellant) PAN: AADCT9251A (Respondent) Appearances: Assessee represented by Department represented by Date of concluding the hearing Date of pronouncing the order : Deep Agarwal and Shubhankar Ghosh, AR. : S.B. Chakraborthy,…

Tigerhill Tradelink Private Limited, Kolkata vs. ITO, Ward 10(2), Kolkata

In the result, the appeal of the Appellant is Dismissed

ITA 955/KOL/2025[2014-2015]Status: DisposedITAT Kolkata03 Oct 2025AY 2014-2015

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 250Section 271BSection 68

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D' BENCH, KOLKATA श्री जॉर्ज माथान, न्यायिक सदस्य एवं श्री राकेश मिश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 955 & 956/KOL/2025 Assessment Year: 2014-15 Tigerhill Tradelink Private ITO, Ward-10(2), Kolkata Limited Vs. (Appellant) PAN: AADCT9251A (Respondent) Appearances: Assessee represented by Department represented by Date of concluding the hearing Date of pronouncing the order : Deep Agarwal and Shubhankar Ghosh, AR. : S.B. Chakraborthy,…

Late Shri Jitendra Nagar Through His L/R Smt. Deepika Nagar, Baran vs. Income Tax Officer Ward Baran, Baran

In the result, appeal of the assessee is allowed

ITA 1382/JPR/2024[2016-2017]Status: DisposedITAT Jaipur01 Oct 2025AY 2016-2017

Bench: The Date Of Hearing.”

For Appellant: Shri Sidharth Ranka, AdvFor Respondent: Shri. Gautam Singh Choudhary, JCIT a
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 148ASection 151Section 250Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1382/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2016-17 Late Shri Jitendra Nagar cuke Income Tax Officer Through L/R Smt. Deepika Nagar Vs. Ward-Baran Baran. V & P Basthuni The. Kishanganj, Dist. Baran. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGPPN6951Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by :…

Kiran Kantilal Sanghvi, Malad West, Mumbai vs. Income Tax Officer 41(3)(2) Mumbai, Kautilya Bhavan, Bkc

In the result the appeal filed by the assessee stands allowed

ITA 1663/MUM/2025[2013-14]Status: DisposedITAT Mumbai30 Sept 2025AY 2013-14

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 1663/Mum/2025 Assessment Year: 2013-14 Kiran Kantilal Sanghvi Vs. Income Tax Officer- C 201, Shree Vasudev 41(3)(2) Appartment, Mamletdar Kautilya Bhavan, Wadi, Malad(W), Mumbai- Bandra Kurla 400064 Complex, Bandra PAN: AERPS0349K Mumbai- 400051 (Appellant) (Respondent) Appellant by Shri M. Subramanian Respondent by Shri Hemanshu Joshi, SR. D.R. Date of Hearing 11.09.2025 Date of Pronouncement 30.09.2025 ORDER Per: Smt. Beena Pillai, J.M.: The prese…

Ms. Zinki Ashish Jain, Mumbai vs. Income Tax Officer -41(3)4, Mumbai

The appeal is partly allowed

ITA 5475/MUM/2024[2013-14]Status: DisposedITAT Mumbai30 Sept 2025AY 2013-14

Bench: Justice (Retd.) C V Bhadang, Hon'Ble & Ms. Padmavathy S, Hon'Ble

For Appellant: Shri Rahul HakaniFor Respondent: Shri Arun Kanti Datta- CIT (DR)
Section 148Section 148ASection 69A

…bmissions made. We do find that the appellant has failed to file any RoI in response to the notice u/s.148 of the Act, which has been treated as notice u/s.148A(b) in accordance with the decision of Supreme Court in Union of India and Ors. Vs. Ashish Agarwal (444 ITR 1). The assessee failed to produce any documents before the authorities below. However, it is contended that this was on account of non-cooperation of the earlier consultant. The assessee has now sought to produce relevant documents in the form of Paper Book-II. In this case the issue turns upon whether the assessee has successfully established her c…