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 366,421 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

Deputy CIT, Central Circle-6, Income Tax Department vs. Santosh Hospitals Private Limited, No

ITA 1534/DEL/2024[2015-16]Status: DisposedITAT Delhi17 Sept 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh

Section 115JSection 147Section 148Section 148ASection 36(1)(va)Section 37Section 40Section 68

…assessee complied with and therefore notice was issued on or after 1.4.2021. The Ld. CIT(A) finally concluded that since the notice was validly issued after 01.04.2021 in view of the decision of the Hon'ble Supreme Court in the case of UOI vs. Ashish Agarwal (444 ITR 1) and the Hon'ble Delhi High Court in the case of Sumanjeet Agarwal vs. ITO (449 ITR 517) such notices will be construed as issued u/s 148A(b) of the Act and the AO was required to follow the procedure if the notice was issued u/s 148A(b) of the Act and moreover the Hon'ble Delhi High Court in the case of Sumanjeet Agarwal (supra) had held that the…

Income Tax Officer, Mumbai vs. Haresh Kumar Manjibhai Patel, Gujarat

In the result, the appeal of the Revenue fails and is dismissed in its entirety

ITA 3633/MUM/2024[2018-19]Status: DisposedITAT Mumbai11 Sept 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 10(38)Section 144Section 147Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Income Tax Officer , Vs. Haresh Kumar Mumbai Manjibhai Patel ITO Ward 4(3)(1), Shop No.5, B-Rubi Mumbai Apartment, Near Gitanjali Cinema, Varachha Road- 395006 PAN/GIR No.ACVPP4155E (Appellant) .. (Respondent) CO No.147/Mum/2025 (Arising out of ITA No.3633/Mum/2024) (Assessment Year :2018-19) Income Tax Officer , Vs. Haresh Kumar Mumbai Manjibhai Patel ITO Ward 4(3)(1), Shop No.5, B-Rubi Mumbai Apartment, Near Gitanjali Cinema, Varachha Road- 395006 PAN/GIR No.ACVPP4155E (Appe…

Narasimha Rao Jammigumpula, Guntur vs. Income Tax Officer, Narasaraopet

In the result, appeal of the assessee is allowed

ITA 331/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam09 Sept 2025AY 2015-16

Bench: the Ld. CIT(A).

Section 142(1)Section 147Section 148Section 148ASection 149(1)Section 151ASection 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. 331/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2015-16) Narasimha Rao Jammigumpula, Income Tax Officer, Guntur. Ward-1, VS. PAN: AZUPJ4836C Narasaraopet, Guntur. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदधतधकधप्रनतनिनर्त्व/ : Shri GVN Hari, Advocate Assessee Represented by रधजस्वकधप्रनतनिनर्त्व/ : Dr. Aparna Villuri, Sr. AR Department Represente…

Satish Chopra (Individual), New Delhi vs. ITO Ward 29(1), New Delhi

Appeal is allowed in above terms

ITA 3435/DEL/2024[2016-17]Status: DisposedITAT Delhi09 Sept 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Sourabh Rohtagi, CA &For Respondent: Sh. Mahesh Kumar, CIT-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 3 Satish Chopra 31.03.2021 would be applicable to notices issued thereafter. However, the Supreme Cou…

Sainik Co Operative House Building Society Limited, Jammu and Kashmir vs. ITO Ward 1(1), Jammu

In the result the appeal of the assessee is allowed on the legal issue as indicated above

ITA 698/ASR/2024[2013-14]Status: DisposedITAT Amritsar08 Sept 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 698/Asr/2024 Assessment Year: 2013-14

Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69A

…der section 148 on 31-8-2022pursuant to original notice dated 28-06-2021 (issued under old law) which was deemed to be notice under section _148A(b) in view of Supreme Court ruling in Union of India v. Ashish Agarwal I [2022] 138 taxmann.com 64/286 Taxman 183/444 ITR 1 (SC) - It was noted that Assessing Officer had two days to issue notice under section 148 after receipt of assessee's reply - Said time expired on 16-6-2022 - However, impugned notice was issued on 31 -5-2022,which was beyond said period - Whether, therefore, notice was beyond period of limitation -Held, yes [Para 8] [In favour of assessee] Ram Ba…

Gupta Builders and Developers, Mumbai vs. Asst. Commissioner of Income Tax Central Circle 4(3), Mumbai

Appeal of the assessee is allowed

ITA 4361/MUM/2025[2015-16]Status: DisposedITAT Mumbai03 Sept 2025AY 2015-16

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Ms. Ritika Agarwal, Advocate

Section 133ASection 143(1)Section 148Section 148ASection 151Section 250Section 68

…igned on the same date ignoring the fact that the notice was issued and served only on 01/04/2021 through email and thus, the AO was required undertake the subsequent proceedings u/s. 148A as per the order of Supreme Court in the case of Ashish Agarwal (2022) 444 ITR 1 (SC). The CIT(A) failed to deal with the decisions filed by the Appellant in support of its contention. 2. BECAUSE, the approval of PCIT (Central), Mumbai-2 u/s. 151 of the Income Tax Act, 1961 is invalid as it is not the competent authority as per section 151 of the Act. Without Prejudice, 3. BECAUSE, the impugned assessment order is bad in law si…

Aggarwal Abhushan Private Limited, Delhi vs. DCIT Circle 1(1), Delhi/National Faceless Appeal Centre Delhi, New Delhi

In the result, the appeal of the assessee is allowed

ITA 712/DEL/2025[2016-17]Status: DisposedITAT Delhi03 Sept 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Sudhir Kumaraggarwal Abhushan Vs. Dcit Circle-1(1), Delhi/ Private Limited, National Faceless Appeal B-5/153, Sector-7, Centre, Delhi-110002 Rohini, Delhi-110085

For Appellant: Ms. Meenal Goyal, Adv. &For Respondent: Shri Om Prakash, Sr. DR

Section 147Section 148Section 148ASection 149

…o be quashed. ii. That the notice dated27.07.2022 issued u/s 148 of the Act seeking reassessment for AY 2016-17 is barred by limitation as per 1»proviso to Section 149 of the Act, as interpreted by the Hon'ble Supreme Court in Union of India v. Ashish Agarwal 444 ITR 1 and Union of India v. Rajeev Bansal 469 ITR 46. iii. That the surviving period after considering all exclusions as per the ratio of decision in Rajeev Bansal (supra)and as per 4th proviso to Section 149, was 7 days which expired on 21.06.2022. iv. That pursuant to expiry of limitation on 21.06.2022, the Respondent ceased to have jurisdiction to iss…

Ap Goyal Charitable Trust, East Delhi, Delhi India vs. ITO, Civic Centre, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1941/DEL/2025[2014-15]Status: HeardITAT Delhi03 Sept 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshap Goyal Charitable Trust, Vs. Ito, Ward B-125, Anand Vihar, Exempt-1(1), East Delhi, Delhi-110092 Delhi, Civic Centre, Delhi-110002 (Appellant) (Respondent) Pan: Aabta8575B

For Appellant: Shri Nitin Kanwar, AdvocateFor Respondent: Shri Sahil Kumar Bansal, Sr. DR

Section 12ASection 132Section 139(1)Section 142(1)Section 147Section 148Section 148ASection 151

…dated 25-11-2021 along with the Hon’ble Delhi High Court order dated 16-03-2022 intimating the learned AO that the reassessment proceedings could not be proceeded with. 3 4. The decision of the Hon’ble Supreme Court in the case of Ashish Agarwal reported in 444 ITR 1 (SC) was delivered on 4-5-2022. On 27-05- 2022, the learned AO issued a letter for subsequent proceedings with reference to section 148A(b) of the Act without providing the relevant information and documents to the assessee. The assessee was given two weeks time to respond to the said notice i.e. on or before 10-6-2022. On 31-5- 2022. the assessee…

Pooja Kejriwal, Delhi vs. Income Tax Officer, Ward 43(6), Delhi

In the result, appeal of assessee in ITA No

ITA 2200/DEL/2025[2015-16]Status: DisposedITAT Delhi01 Sept 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri Rajesh Mahajan, Sr. DR

Section 148Section 148ASection 149

…167 taxmann.com 70. 3. Brief facts of the case are that Notice u/s 148 of the Act was issued under the unamended Act to the assessee on 31.05.2021. Thereafter, in view of 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, the Id AO issued letter u/s 148A(b) of the Act on 19.05.2022. The assessee filed its reply on 02.06.2022. The Id AO passed an order u/s 148A(d) of the Act on 25.07.2022 rejecting the objections of the assessee and proceeded to issue notice u/s 148 of the Act on 25.07.2022. The bone of contention is whether the subsequent…

Tulsi Jewellers, Na vs. Arivs.Income Tax Officer - Ward 5, Navsari

In the result assessee's appeal is allowed

ITA 947/SRT/2024[2017-18]Status: DisposedITAT Surat29 Aug 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.946 & 947/Srt/2024 Assessment Year: 2017-18 (Hybrid Hearing) Tulsi Jewellers Income Tax Officer, Ward-5, बनाम/ 7-8, Saibaba Complex Navsari, 204, 2Nd Floor, Income Vs. Gauaarbag, Nr Lmp School Tax Office, Charpool, Awabaug, Chikhli Roa Bilimora, Tal: Navsari-396 445 Gandevi-396 321 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakft 8368 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K. Kabra, Ca राज" की ओर से /Respondent By Shri Ashish Pophare, Cit-Dr & Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 07/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 29/08/2025

Section 115BSection 144Section 147Section 148Section 148ASection 250Section 271ASection 69A

…on 10.05.2021 (i.e., after the expiry of 3 years from end of the AY but before 30.06.2021 - extended time granted by TOLA). Subsequently, in compliance with the judgment of the Hon'ble Supreme Court in the case of the Union of India vs. Ashish Agarwal [2022] 444 ITR 1 (SC), communication dated 25.05.2022 was sent to the assessee intimating that the aforesaid notice issued u/s.148 of the Act (under old regime) would be treated as the show cause notice issued in terms of Section 148A(b) of the Act (under new regime introduced by the Finance Act, 2021 w.e.f. 01.04.2021). The AO also shared with the assessee materia…

Tulsi Jewellers, Na vs. Arivs.Income Tax Officer, Ward 5, Navsari

In the result assessee's appeal is allowed

ITA 946/SRT/2024[2017-18]Status: DisposedITAT Surat29 Aug 2025AY 2017-18

Section 115BSection 144Section 147Section 148Section 148ASection 250Section 271ASection 69A

Pakalapati Padma Jyothi, West Godavari Dist vs. Income Tax Officer, Ward-1, Tadepalligudem

In the result, appeal of the assessee is allowed

ITA 275/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam29 Aug 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.275/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Pakalapati Padma Jyothi V. Income Tax Officer – Ward – 1 D.No. 1-17, Singarajupalem Income Tax Office Muthyalamma Gudi Street Aayakar Bhawan Avapadu, Nellajerla D.No. 2-1-56/1, K.N. Road West Godavari District Tadepalligudem – 534101 Andhra Pradesh [Pan:Blwpp5193B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparnavilluri, Sr.Ar

Section 142(1)Section 147Section 148Section 148ASection 151ASection 69A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” 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.275/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Pakalapati Padma Jyothi v. Income Tax Officer – Ward – 1 D.No. 1-17, Singarajupalem Income Tax Office Muthyalamma Gudi Street Aayakar Bhawan Avapadu, Nellajerla D.No. 2-1-56/1, K.N. Road West Godavari District Tadepalligudem…

Sudharani Surisetty, Visakhapatnam vs. Income-Tax Officer, Ward - 1(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 166/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam29 Aug 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.166/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Sudharani Surisetty V. Income Tax Officer – Ward – 1 29-2-34, Opposite Judge Court Flat No. 401, 4Th Floor Main, Dabagardens Prathyakshar Bhawan Prakasharaopeta Mvp Double Road Visakhapatnam – 530020 Visakhapatnam – 530020 Andhra Pradesh Andhra Pradesh [Pan:Cnbps4046N] (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 142(1)Section 147Section 148Section 148ASection 149(1)(b)Section 250

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” 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 आयकरअपीलसं./I.T.A.No.166/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Sudharani Surisetty v. Income Tax Officer – Ward – 1 29-2-34, Opposite Judge Court Flat No. 401, 4th Floor Main, Dabagardens Prathyakshar Bhawan Prakasharaopeta MVP Double Road Visakhapatnam – 530020 Visakhapatnam – 530020 And…

Gulamahemad Hamidulla Khan, Pune vs. ITO Ward 14(3), Pune

In the result, Appeal filed by the assessee is partly allowed

ITA 166/PUN/2025[2014-15]Status: DisposedITAT Pune29 Aug 2025AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 132Section 144Section 147Section 148Section 148ASection 153CSection 250Section 69A

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. /ITA No.166/PUN/2025 िनधा"रण वष" / Assessment Year: 2014-15 Gulamahemad Hamidulla Khan, V ITO, Ward 14(3), Ganesh Nagar, Phursungi, s Pune Tal. Haveli, Pune-412308, Maharashtra PAN: AMBPK7001L Appellant/ Assessee Respondent/ Revenue Assessee by Shri Pramod Shingte - (AR) Revenue by Shri Ramnath P Murkune - (DR) Date of hearing 12/08/2025 Date of pronouncement 29/08/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Thi…

Sudhir Damji Bharani, Mumbai vs. ITO Ward 27(3)(1), Mumbai

In the result the appeal filed by the assessee is allowed

ITA 4504/MUM/2025[2016-17]Status: DisposedITAT Mumbai29 Aug 2025AY 2016-17

Bench: Smt. Beena Pillai () I.T.A. No. 4504/Mum/2025 Assessment Year: 2016-17

Section 147Section 148Section 148ASection 149Section 151Section 151ASection 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) I.T.A. No. 4504/Mum/2025 Assessment Year: 2016-17 Sudhir Damji Bharani Vs. ITO Ward 27(3)(1) Flat No. 1302, Tower No. IT-Office, Vashi 8, Orchard Residency, Railway Station LBS Marg, Behind R City Building, Mall, Ghatkopar (West) Navi Mumbai-400703 Maharashtra - 400086 PAN:AAAPB6726C (Appellant) (Respondent) Appellant by Shri Bhadresh Doshi, Shri Aditya Ramachandran Respondent by Shri Mahesh Parwani, SR. D.R. Date of Hearing 20.08.2025 Date of Pronouncement 29.08.2025 ORDER Per: Smt. Beena Pillai, J.M.: The…

Ketukumar Krishnavadan Parikh, Mumbai vs. ITO Ward 42(1)(3), Mumbai

In the result the appeal filed by the assessee for assessment year 2017-18 and 2018-19 stands allowed

ITA 4503/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Aug 2025AY 2017-18

Bench: Smt. Beena Pillai () I.T.A. No. 4503/Mum/2025 Assessment Year: 2017-18 & I.T.A. No. 4502/Mum/2025 Assessment Year: 2018-19

Section 148Section 148ASection 149Section 149(1)Section 151Section 151(2)Section 3(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) I.T.A. No. 4503/Mum/2025 Assessment Year: 2017-18 & I.T.A. No. 4502/Mum/2025 Assessment Year: 2018-19 Ketukumar Vs. ITO Ward 42(1)(3), Krishnavadan Parikh Kautilya Bhavan, C- F-2201, Orchid Suburbia, 41 to C-43, G-Block, Kandivli(W), Link Road, Bandra Kurla Mumbai-400067 Complex, Bandra (E), PAN: AABPP6438Q Mumbai - 400051 (Appellant) (Respondent) Appellant by Shri Hitesh Jain Respondent by Shri Nagnath Pasale, SR. D.R. Date of Hearing 19.08.2025 Date of Pronouncement 29.08.2025 ORDER Per: Smt. Beena Pill…

Ketukumar Krishnavadan Parikh, Mumbai vs. ITO Ward 42(1)(3), Mumbai

In the result the appeal filed by the assessee for assessment year 2017-18 and 2018-19 stands allowed

ITA 4502/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Aug 2025AY 2018-19

Bench: Smt. Beena Pillai () I.T.A. No. 4503/Mum/2025 Assessment Year: 2017-18 & I.T.A. No. 4502/Mum/2025 Assessment Year: 2018-19

Section 148Section 148ASection 149Section 149(1)Section 151Section 151(2)Section 3(1)Section 69C

Samatham Gangadhara Rao, Bhimavaram vs. Income Tax Officer, Ward-1, Bhimavaram

In the result, appeal of the assessee is allowed

ITA 320/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam28 Aug 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.320/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Samatham Gangadhara Rao V. Income Tax Officer – Ward – 1 D.No. 19-22-5/3 Income Tax Office Sunkara Brahmaiah Nagar, J.P. Road, Sivaraopet Sbi Colony Bhimavaram – 534201 Andhra Pradesh Bhimavaram – 534201 [Pan:Amyps7071D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt A. Aruna, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr.Ar

Section 143(2)Section 147Section 148Section 148ASection 149(1)(b)Section 151ASection 69A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” 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.320/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Samatham Gangadhara Rao v. Income Tax Officer – Ward – 1 D.No. 19-22-5/3 Income Tax Office Sunkara Brahmaiah Nagar, J.P. Road, Sivaraopet SBI Colony Bhimavaram – 534201 Andhra Pradesh Bhimavaram – 534201 [PAN:AMYPS7071D] (अपी…

Vazhoor Sudarsanan Thampi, Thrissur vs. Income Tax Officer, (International Taxation), Ward-2(1), Bengaluru

Appeal is partly allowed

ITA 893/BANG/2025[2015-16]Status: DisposedITAT Bangalore28 Aug 2025AY 2015-16

Bench: Shri Prashant Maharishi & Shri Soundararajan Ka. Y. 2015-16 Appellant Respondent Vazhoor Sudarshanan The Income Tax Officer Thampi International Taxation Vazhoor House, Ward 2 (1) T C 5/1892Valappad Bangalore Vallapad Beach Thrissur Kerala 680567 Pan Afxpt6193D For Appellant Shri Sidhesh N Gadi, Ca For Respondent Dr. Divya K J Cit Dr Date Of Hearing 19-08-2025 Date Of Pronouncement 28-08-2025

Section 142Section 143Section 144Section 144CSection 147Section 148Section 148ASection 69

…that issue is squarely covered in favour of the assessee by the decision of the Supreme Court in Union of India v. Rajeev Bansal [2024] 167 taxmann.com 70/301 Taxman 238/469 ITR 46 and Union of India v. Ashish Agarwal [2022] 138 taxmann.com 64/286 Taxman 183/444 ITR 1. 13. On the merits of the addition of ₹ 229 lakhs under section 69 of the act, the learned authorised representative reiterated the submission made that assessee has given the complete proof of the sum of ₹ 229 lakhs received out of the sale of the shares of various companies and repayment of loan by these companies , which was deposited in the ban…

Global Tradex Ltd. (Previously Known As Namco Steel Pvt. Ltd.), Mumbai vs. ACIT Circle 7(1)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6536/MUM/2024[2016-2017]Status: DisposedITAT Mumbai28 Aug 2025AY 2016-2017

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2016-17

For Appellant: Shri Ajay Tulsian and Ms. Ruchira Singhal, CAsFor Respondent: Shri Arun Kanti Datta, CIT DR

Section 115JSection 143(3)Section 147Section 148Section 151Section 28Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Global Tradex Ltd. ACIT Circle 7(1)(1), (Previously known as Namco Mumbai Steel Pvt. Ltd. Office NO. 525-527 Nav Vyapar Bhavan, Vs. 49, P.D. Mello Road Carnac Bandar, MUMBAI – 400009 (PAN: AACCN5795L) (Appellant) (Respondent) Present for: Assessee : Shri Ajay Tulsian and Ms. Ruchira Singhal, CAs (virtually present) Revenue : Shri Arun Kanti Datta, CIT DR Date of Hearing : 02.07.2025 Date of Pronouncement : 28.08.2025 O R D E R PER GIRISH AGRAWAL…