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#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 366,416 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

Read the full judgment

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

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Dharampal Satyapal Ltd, Delhi

In the result, both the appeals of the revenue are dismissed

ITA 3030/DEL/2025[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR

Section 148Section 148ASection 149Section 149A

…3.2021 could not have been issued after 31.3.2021. This issue per se was subject matter of various writ petitions filed in various High Courts and ultimately got settled by the Hon'ble Supreme Court in the case of Union of India Vs. Ashish Agarwal reported in 444 ITR 1 (SC) dated 4.5.2022. Thereafter, the ld AO issued letter u/s 148A(b) of the Act on 27.5.2022. The assessee filed its reply on 9.6.2022 and 11.7.2022. The ld AO passed an order u/s 148A(d) of the Act on 29.7.2022 rejecting the objections of the assessee and proceeded to issue notice u/s 148 of the Act on 30.7.2022. All these facts are not in dispute…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Dharampal Satyapal Ltd, Delhi

In the result, both the appeals of the revenue are dismissed

ITA 3029/DEL/2025[2013-14]Status: DisposedITAT Delhi30 Sept 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR

Section 148Section 148ASection 149Section 149A

Income Tax Officer, I P Estate vs. Bansal Insulation Products Pvt Ltd., Okhla Delhi

In the result, appeal of the Revenue is partly allowed as

ITA 2892/DEL/2024[2013-14]Status: DisposedITAT Delhi30 Sept 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2892/Del/2024 िनधा"रणवष"/Assessment Year: 2013-14 Income Tax Officer, Vs. Bansal Insulation Products P. Ltd. C.R. Building, C-54/3, Okhla Industrial Area, I.P. Estate, Delhi. Phase-Ii, Delhi. Pan No.Aaacb5035F अपीलाथ" Appellant ""यथ"/Respondent & Co No.79/Del/2024 (Arising Out Of Ita No.2892/Del/2024) िनधा"रणवष"/Assessment Year: 2013-14 बनाम Bansal Insulation Products P. Ltd. Income Tax Officer, C-54/3, Okhla Industrial Area, Vs. C.R. Building, Phase-Ii, Delhi. I.P. Estate, Delhi. Pan No.Aaacb5035F अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 148ASection 68

…of the same allegations. On hearing both the parties, the Hon’ble High Court disposed of the writ petition observing as under: “Learned counsel for the petitioner states that pursuant to the directions of the Supreme Court in Union of India. Ashish Agarwal, 2022 SCC OnLine SC 543, the Petitioner was issued notices dated 2nd June, 2022 and 6th July, 2022 under Section 148A(b) of the Act alleging that petitioner had received accommodation entries of Rs.8,31,15,448/- from various entities. She states that the reassessment proceeding for the Assessment Year under consideration had already concluded vide reassessmen…

Toyota Boshoku Corporation, Japan vs. Assistant Commissioner of Income Tax Circle 3(1)(1) - International Taxation, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2461/DEL/2024[2015-2016]Status: DisposedITAT Delhi30 Sept 2025AY 2015-2016

Bench: Shri M. Balaganesh & Shri Vimal Kumartoyota Boshoku Corporation, Vs. Acit, 1-1, Toyoda-Cho, Kariya Shi, Circle-3(1)(1), International Aichi, Japan Taxation, New Delhi (Appellant) (Respondent) Pan: Aadct4951B Assessee By : Ms. Reema Grewal, Ca Shri Kashish Gupta, Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 23/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Ms. Reema Grewal, CAFor Respondent: Shri M. S. Nethrapal, CIT DR

Section 143(3)Section 144C(5)Section 147Section 148Section 148ASection 149Section 149A

….2021 could not have been issued after 31.03.2021. This issue per se was subject matter of various writ petitions filed in various High Courts and ultimately got settled by the Hon'ble Supreme Court in the case of Union of India Vs. Ashish Agarwal reported in 444 ITR 1 (SC) dated 04.05.2022. Thereafter, the ld AO issued letter u/s 148A(b) of the Act on 2.6.2022. The assessee filed its reply on 16.06.2022 and 27.06.2022. The ld AO passed an order u/s 148A(d) of the Act on 28.07.2022 rejecting the objections of the assessee and proceeded to issue notice u/s 148 of the Act on 29.07.2022. All these facts are not in d…

Rajinder Prashad, Delhi vs. Income Tax Officer, Delhi

Appeal is allowed in above terms

ITA 5393/DEL/2025[2018-19]Status: DisposedITAT Delhi29 Sept 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 5393/Del/2025 : Asstt. Year : 2018-19 Rajinder Prashad, Vs Income Tax Officer, Bd-4, 2Nd Floor, Pitampura, Ward-47(1), New Delhi-110034 New Delhi-110001 (Appellant) (Respondent) Pan No. Aafpp2498A Assessee By: Sh. Pranshu Singhal, Ca & Sh. Rahul Bhardwaj, Adv. Revenue By : Sh. Piyush Sinha, Sr. Dr Date Of Hearing: 29.09.2025 Date Of Pronouncement: 29.09.2025

For Appellant: Sh. Pranshu Singhal, CA &For Respondent: Sh. Piyush Sinha, Sr. DR

Section 13ASection 147Section 148Section 148ASection 29A

…after 31.03.2021 but under the unamended provisions relating to the re- assessment of income that had escaped assessment. 4. The Revenue appealed the decisions rendered by various High Courts to the Supreme Court of India. In Union of India v. Ashish Agarwal: 2022 SCC OnLine SC 543 - which was one of such appeals arising from the decision of the Allahabad High Court - the Supreme Court delivered its decision on 04.05.2022, whereby it concurred with the view that the amended provisions which came into force after 31.03.2021 would be applicable to notices issued thereafter. However, the Supreme Court also issued ce…

Amit Rohada and Sons, Kota vs. ITO, Ward-2(2), Kota

14. In view of the above discussion, reasons and findings, the appeal filed by the assessee deserves to be dismissed

ITA 1260/JPR/2024[2013-14]Status: DisposedITAT Jaipur26 Sept 2025AY 2013-14

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Rajendra Sisodia, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT

Section 147Section 148Section 151Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,oa Jh ujsUn zdqekj] U;kf;d lnL; ds le{k BEFORE: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;dj vihyla-@ITA No.1260/JPR/2024 fu/kZkj.k o"kZ@AssessmentYear : 2013-14 cuke Amit Rohada and Sons The ITO, Vs. 709A, Pratap Nagar, Ward-2(2), Kota. Kota. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AACHA9125L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Rajendra Sisodia, C.A. jktLo dh vksjls@Revenue by: Shri Gautam Singh Choudhary, Addl. CIT lquokb…

DCIT Cen 5 3, Mumbai vs. Icici Lombard General Insurance Co. Limited, Mumbai

In the result, appeals of the Revenue are allowed partly

ITA 1682/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Sept 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Anish Thackar

Section 10(15)Section 10(34)Section 10(38)Section 148Section 148ASection 44

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA Nos. 1679, 1680, 1681 & 1682/MUM/2025 Assessment Year: 2012-13, 2015-16 to 2017-18 DCIT CEN 5 3, ICICI Lombard General Insurance Kautilya Bhavan, Bandra Kurla Co. Ltd., Vs. Complex, Bandra (East), 3rd floor, ICICI Lombard House, 414, Mumbai-400051. Veer Savarkar Marg, Prabhadevi, Mumbai-400025. PAN NO. AAACI 7904 G Appellant Respondent Assessee by : Mr. Anish Thackar : Mr. R A Dhyani, CIT DR & Revenue by Mr. V.S. Mahajan, Sr. DR : 03 /07/2025 Date of Hea…

DCIT Cen 5 3, Mumbai vs. Icici Lombard General Insurance Co. Limited, Mumbai

In the result, appeals of the Revenue are allowed partly

ITA 1681/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Sept 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Anish Thackar

Section 10(15)Section 10(34)Section 10(38)Section 148Section 148ASection 44

DCIT Cen 5 3, Mumbai vs. Icici Lombard General Insurance Co. Limited, Mumbai

In the result, appeals of the Revenue are allowed partly

ITA 1680/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Sept 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Anish Thackar

Section 10(15)Section 10(34)Section 10(38)Section 148Section 148ASection 44

DCIT Cen 5 3, Mumbai vs. Icici Lombard General Insurance Co. Limited, Mumbai

In the result, appeals of the Revenue are allowed partly

ITA 1679/MUM/2025[2012-13]Status: DisposedITAT Mumbai26 Sept 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Anish Thackar

Section 10(15)Section 10(34)Section 10(38)Section 148Section 148ASection 44

Mukesh, Delhi vs. Income Tax Officer, Ward 43(1), Delhi

In the result, Appeal of the Assessee is allowed

ITA 1489/DEL/2025[2014-15]Status: DisposedITAT Delhi26 Sept 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Mukesh Vs. Ito 129, Ganga Ram Panna, Ward- 43(1) Kair, Najafgarh Delhi Delhi Pan: Apvpm4449M Appellant Respondent Assessee By Sh. Suresh Kumar Gupta, Ca Revenue By Sh. Shankar Lalverma, Sr. Dr Date Of Hearing 09/09/2025 Date Of Pronouncement 26/09/2025 Order

Section 142(1)Section 143(2)Section 148Section 148ASection 149Section 2Section 54

…021 could not have been issued after 31.03.2021. This issue per se was subject matter of various writ petitions filed in various High Courts and ultimately got settled by the Hon'ble Supreme Court in the case of Union of India Vs. Ashish Agarwal reported in 444 ITR 1 (SC) dated 04.05.2022. After the Judgment of the Hon'ble Supreme Court in the case of Ashish Agarwal (supra), the Id AO issued letter u/s 148A(b) of the Act on 25.05.2022 fixing date for compliance on 09.06.2022, which fact is evident from notice u/s 148A(b) of IT Act. The assessee has not made compliance of the said notice as same was never serv…

Deputy Commissioner of Income Tax, Delhi vs. Suncity Infrastructures Private Limited, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4831/DEL/2024[2015-16]Status: DisposedITAT Delhi26 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwaldy. Cit, Suncity Infrastructures Pvt. Ltd., Delhi. Lgf-10, Vasant Square Mall, Vs. Vasant Kunj, New Delhi-110070. Pan-Aaics7928N (Appellant) (Respondent) Assessee By Shri Ved Jain, Advocate & Shri Pawan Garg, Ca Department By Shri Mahesh Kumar, Cit-Dr Date Of Hearing 01/07/2025 Date Of Pronouncement 26/09/2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Revenue Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 20.08.2024 In Appeal No. Nfac/2014-15/10115325 Arising Out Of The Order Passed U/S 147 R.W.S.144B Dated 29.03.2021 For Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee Is A Company Engaged In The Business Of Real State. The Return Of Income Of The Year Under Appeal Was Filed On 30.09.2015 Declaring Total Income Of Rs.2,93,54,930/- & The Same Was Assessee U/S 143(3) Of The Act Vide Order Dated 24.11.2017 Wherein The Income Declared Was Accepted By The Ao. Thereafter, Based On The Information That The Assessee Has Dcit Vs. Suncity Infrastructures Pvt. Ltd. Allotted Preference Shares To One Shri Tarun Agarwal, At 16546/- Per Which Were Not Commensurate With The Financials Of The Company & After Obtaining The Approval Form The Competent Authority Notice Was Issued U/S 148 Dated 31.03.2021 Which Was Served Upon The Assessee On 01.04.2021. Thereafter, Reassessment Order Was Passed U/S 147 R.W.S. 144B Of The Act Wherein Addition Of Rs.11,00,00,000/- Was Made On Account Of Share Premium Treated As Unexplained U/S 68 Of The Act R.W.S 115Bbe Of The Act.

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

…) has to be passed disposing the objections raised by the assessee and thereafter notice u/s 148 could be issued. 7. 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 [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.…

Shaik Saida, Nuzvid vs. Income Tax Officer, Ward-3(1), Vijayawada

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 337/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam24 Sept 2025AY 2018-19

Bench: the Tribunal and the assessee has filed an affidavit explaining the reasons, similar to the three appeals, which are extracted herein below:

Section 142(1)Section 147Section 148Section 148ASection 271ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री एस बालाकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI S BALAKRISHNAN HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.336, 337 & 338/Viz/2028 (निर्धारणवर्ा/ Assessment Years: 2015-16 & 2018-19) Shaik Saida, VS. Income Tax Officer, D.No. 5/82, Nuzvid, Ward-3(1), Kothapet Mulsim Bazar, Viajayawada. Opp. SRR High School Street, Nuzvid, Krishna Dist-521201, Andhra Pradesh. PAN: FGVPS1509A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदधतध कध प्रनत निनर्त्व/ : Sri C. Su…

Shaik Saida, Nuzvid vs. Income Tax Officer, Ward-3(1), Vijayawada

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 336/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam24 Sept 2025AY 2015-16

Bench: the Tribunal and the assessee has filed an affidavit explaining the reasons, similar to the three appeals, which are extracted herein below:

Section 142(1)Section 147Section 148Section 148ASection 271ASection 69A

Sama Sangeeta Reddy Rep. by Gpa Holder Sama Sunil Kumar Reddy, Hyderabad vs. DCIT., Central Circle-3(2), Hyderabad

In the result appeal of the assessee allowed

ITA 680/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, KA Sai PrasadFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 142(1)Section 143(2)Section 147Section 148Section 250Section 56(2)(vii)

…fter 01.04.2021 should be in accordance with the procedure laid down under section 148A of the Income Tax Act, 1961 and this fact has been reiterated by the Hon’ble Supreme Court in the case of 12 ITA.No.680/Hyd./2025 Union of India vs., Ashish Agarwal [2022] 444 ITR 1 (SC). Further, as per section 148A of the Act, the Assessing Officer shall, before issuing any notice under section 148, conduct any enquiry, if required, with the prior approval of the specified authority, with respect to the information which suggests that the income chargeable to tax has escaped assessment. Further, the Assessing Officer shall p…

Kiran, Delhi vs. ITO Ward-43(1), Delhi

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

ITA 1495/DEL/2025[2016-2017]Status: DisposedITAT Delhi24 Sept 2025AY 2016-2017

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Sandeep Goel, AdvocateFor Respondent: Shri Dheeraj Kumar Jain, Sr. DR

Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 151Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1495/DEL/2025 (Assessment Year : 2016-17) Kiran, C/o Shri Kapil Goel, Advocate F-26/124, Sector 7, Rohini, Delhi - 110 085. (PAN : ADLPR6925K) vs. ITO, Ward 43 (1), Delhi. (APPELLANT) (RESPONDENT) ASSESSEE BY: Shri Sandeep Goel, Advocate REVENUE BY: Shri Dheeraj Kumar Jain, Sr. DR Date of Hearing : 01.09.2025 Date of Order : 24.09.2025 ORDER PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of ld…

Nilesh Shirish Mehta, Mumbai vs. Income Tax Officer - Ward 42(1)(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 4807/MUM/2025[2015-16]Status: DisposedITAT Mumbai22 Sept 2025AY 2015-16

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Suchek Anchaliya, A/RFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. D/R

Section 143(2)Section 147Section 148Section 148ASection 234ASection 250Section 68Section 69C

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 4807/Mum/2025 Assessment Year: 2015-16 Nilesh Shirish Mehta Income Tax Officer – 410/C, Samarth Complex Ward 42(1)(3) Vs Saibaba Nagar Borivali West Mumbai - 400092 [PAN: AGFPM4791L] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Suchek Anchaliya, A/R Revenue by : Shri Leyaqat Ali Aafaqui, Sr. D/R सुनवाई की तारीख/Date of Hearing : 18/09/2025 घोषणा की तारीख /Date of Pronouncement: 22/09/2025…

Basudeo Soni, New Delhi vs. ITO Ward 35(1), New Delhi

Appeal is allowed in above terms

ITA 4894/DEL/2025[2016-17]Status: DisposedITAT Delhi22 Sept 2025AY 2016-17

Bench: Sh. Satbeer Singh Godaraita No. 4894/Del/2025 : Asstt. Year : 2016-17 Basudeo Soni, Vs Income Tax Officer, C/O B-50, Lgf, South Extension-Ii, Ward-35(1), New Delhi-110049 New Delhi (Appellant) (Respondent) Pan No. Agyps4983N Assessee By: Sh. Saantanu Jain, Adv. & Ms. Jahanvi Khanna, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025

For Appellant: Sh. Saantanu Jain, Adv. &For Respondent: Sh. Manoj Kumar, Sr. DR

Section 13ASection 147Section 148Section 148ASection 29A

…but under the unamended provisions relating to the re- assessment of income that had escaped assessment. 3 Basudeo Soni 4. The Revenue appealed the decisions rendered by various High Courts to the Supreme Court of India. In Union of India v. Ashish Agarwal: 2022 SCC OnLine SC 543 - which was one of such appeals arising from the decision of the Allahabad High Court - the Supreme Court delivered its decision on 04.05.2022, whereby it concurred with the view that the amended provisions which came into force after 31.03.2021 would be applicable to notices issued thereafter. However, the Supreme Court also issued ce…

Sanchit Kantilal Ganore, Bhagur vs. ITO Ward 1(1), Nashik

In the result, appeal of the assessee is partly allowed

ITA 1767/PUN/2025[2017-18]Status: DisposedITAT Pune19 Sept 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1767/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Sanchit Kantilal Ganore, V The Income Tax Officer, 21, Main Road, Bhagur, S. Ward-1(1), Nashik. Nashik - 422502. Pan: Aprpg4907J Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna Revenue By Shri Aviyogi Ambadkar– Add.Cit(Dr) Date Of Hearing 09/09/2025 Date Of Pronouncement 19/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18, Dated 29.05.2025 Emanating From Assessment Order U/S.147 R.W.S 144 Of The I.T.Act, Dated 21.05.2023. The Assessee Has Raised Following Grounds Of Appeal : “1. On The Facts & In The Circumstances Of The Case & In Law & Without Prejudice To Other Grounds, Ld. Nfac Has Erred In Passing A

Section 147Section 148Section 149Section 151Section 250

…such defective notice are liable to be quashed. 12. On the facts and in the circumstances of the case and without prejudice to any other grounds. Ld. JAO did not comply with the law laid down by the decision of Honble Supreme court in case of Ashish Agrawal-444 ITR 1 and therefore, the notice u/s 148 of the Act dated 29-07-2022 as well as consequential impugned reassessment proceedings and the consequential reassessment order are liable to be quashed and set aside. GROUNDS CHALLENGING ADDITION ON MERIT: 13. On the facts and in the circumstances of the case and in law and without prejudice to other grounds, Ld…

Sanjay Kumar Bhutra, Kolkata vs. ITO, Ward 44(2), Kolkata

In the result, all the appeals of the Revenue are dismissed

ITA 261/KOL/2025[2013-14]Status: DisposedITAT Kolkata18 Sept 2025AY 2013-14

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2013-14 Sanjay Kumar Bhutra………...……………………….……….……….……Appellant Geeta Katra, 1, Mullick St., 1St Floor, Burrabazar, Kol- 7.. [Pan: Ahspb7216J] Vs. Ito, Ward-44(2), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri S. K. Pransukha, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 04, 2025 Date Of Pronouncing The Order : September 18, 2025 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 19.12.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

Section 148Section 148ASection 149Section 250Section 3(1)

…ment year 2013-14 by the jurisdictional Assessing Officer by issuing original notice on 30.06.21 as per old regime and after that in view of the decision of the Hon’ble Supreme Court in Union of India v. Ashish Agarwal [2022] 138 taxmann.com 64/286 Taxman 183/444 ITR 1 (SC) wherein it has been held that notices issued u/s 148 of the Act considered the period from 01-04-2021 to 30-06-2021 under old regime are deemed to be show-cause notice issued u/s 148A(b) under the new regime and directed the Assessing Officer to allow the opportunity in respect of such notice. Accordingly, the Assessing Officer provided the in…