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 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

Swastik Developers, Ahmedabad vs. The Income Tax Officer Ward 3(3)(5), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 955/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad07 Aug 2025AY 2017-18

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2017-2018 Swastik Developers The Ito, Ward-3(3)(5), 21, Swastik House Vs. Ahmedabad. B/H.Sardar Patel Stadium Ahmedabad. Pan : Acyfs 0641 R (Applicant) (Responent) : Shri Prashant Shrivastav, Ar Assessee By : Shri Hargovind Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 06/08/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/08/2025

For Appellant: Shri Hargovind Singh, Sr.DR
Section 144BSection 147Section 148Section 148ASection 250Section 68Section 69

…the magnitude of financial transactions undertaken, thereby warranting reassessment proceedings under section 147 of the Act. Accordingly, in compliance with TOLA and CBDT notifications, and pursuant to the judgment in Union of India v. Ashish Agarwal [(2022) 444 ITR 1 (SC)], the AO issued notice under section 148 on 22.04.2021, treated it as a show cause under section 148A(b) by notice dated 25.05.2022, and after considering the assessee’s reply dated 04.06.2022, passed an order under section 148A(d) on 30.07.2022 holding it to be a fit case for reassessment. 3.2 In response to notice issued under section 148 o…

Rsd Containers Private Limited, Jaipur vs. ITO, Ward 7(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 1320/JPR/2024[2017-18]Status: DisposedITAT Jaipur06 Aug 2025AY 2017-18
For Appellant: Shri Mukesh Khandelwal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr.-DR
Section 115BSection 147Section 148Section 149Section 151Section 151ASection 153CSection 68

…2.1 Compliance with Supreme Court judgment in Union of India v. Ashish Agarwal The original notice dated 02.06.2021, though issued under old Section 148, stood converted into a deemed notice under Section 148A(b) as per SC judgment in Ashish Agarwal (2022) 444 ITR 1 (SC). Following CBDT Instruction No. 1/2022 dated 11.05.2022, the AO duly issued: Section 148A(b) notice (via letter dated 01.06.2022), Passed speaking order u/s 148A(d) on 28.07.2022, Issued fresh notice u/s 148 with proper sanction. 2.2 Section 149(1)(b)- Condition of Escapement Represented in Form of 'Asset' Satisfied Section 149 Explanatio…

Principal Commissioner of Income Tax 5 Kolkata vs. Mamta Choraria

ITAT/276/2024HC Calcutta05 Aug 2025

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 5Th August, 2025

Section 147Section 148Section 148ASection 260ASection 68

…O-5 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INICOME TAX] ORIGINAL SIDE ITAT/276/2024 IA NO: GA/1/2024 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VS MAMTA CHORARIA BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) DATE : 5th August, 2025 Mr. Prithu Dudhoria, Adv. …for appellant Mr. Bhaskar Sengupta, Adv. …for respondent The Court : This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the Order dated May 01, 2024 passed by the I…

Deputy Commissioner of Income Tax-1(1), Raipur vs. Usha Devi Singhania, Raipur

In the result, appeal of the revenue in ITA No

ITA 270/RPR/2025[2015-16]Status: DisposedITAT Raipur31 Jul 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.269 & 270/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

For Appellant: Shri Praveen Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139Section 142Section 143Section 147Section 148

…the extended period of 01.04.2021 to 30.06.2021. Further, to issue notice under New Regime, required a notice u/s 148A(b) and an order passed u/s 148A(d). 8. The Hon’ble Supreme Court resolved this issue in the case of UOI & Ors Vs Ashish Agarwal reported in 444 ITR 1, by exercising powers under Article 142 of the Constitution of India. The Hon’ble Supreme court in Para-10(i) held that the notice u/s 148 of the Act issued under Old Regime between the period of 01.04.2021 to 30.06.2021, shall be deemed to be a show cause notice u/s 148A(b) of the New Regime and that the AO shall provide information and materials…

Deputy Commissioner of Income Tax-1(1), Raipur vs. Usha Devi Singhania, Raipur

In the result, appeal of the revenue in ITA No

ITA 269/RPR/2025[2013-14]Status: DisposedITAT Raipur31 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.269 & 270/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

For Appellant: Shri Praveen Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139Section 142Section 143Section 147Section 148

…the extended period of 01.04.2021 to 30.06.2021. Further, to issue notice under New Regime, required a notice u/s 148A(b) and an order passed u/s 148A(d). 8. The Hon’ble Supreme Court resolved this issue in the case of UOI & Ors Vs Ashish Agarwal reported in 444 ITR 1, by exercising powers under Article 142 of the Constitution of India. The Hon’ble Supreme court in Para-10(i) held that the notice u/s 148 of the Act issued under Old Regime between the period of 01.04.2021 to 30.06.2021, shall be deemed to be a show cause notice u/s 148A(b) of the New Regime and that the AO shall provide information and materials…

Assistant Commissioner of Income Tax, Central Circle 6(4), Mumbai vs. Shantilal Chimanlal Sheth, Mumbai

In the result, the appeals by the revenue are dismissed and the

ITA 6867/MUM/2024[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

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

For Appellant: Shri Vijay Mehta & Shri Jeet Kamdar, A/RsFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 148Section 149Section 149(1)(b)Section 3Section 3(1)

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 6867 & 6866/Mum/2024 Assessment Year: 2015-16 & 2016-17 Assistant Commissioner of Income Tax – Central Circle 6(4), Mumbai Vs Shantilal Chimanlal Sheth Office No. 9, 3rd Floor Chemox House Barrack Road Bombay Hospital Lane Mumbai - 400001 [PAN: AAOPS0258E] अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent) C.O. No. 21 & 22/Mum/2025 Assessment Year: 2015-16 & 2016-17 Shantilal Chimanlal Sheth Office No. 9, 3r…

Assistant Commissioner of Income Tax, Central Circle 6(4), Mumbai vs. Shantilal Chimanlal Sheth, Mumbai

In the result, the appeals by the revenue are dismissed and the

ITA 6866/MUM/2024[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17

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

For Appellant: Shri Vijay Mehta & Shri Jeet Kamdar, A/RsFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 148Section 149Section 149(1)(b)Section 3Section 3(1)

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 6867 & 6866/Mum/2024 Assessment Year: 2015-16 & 2016-17 Assistant Commissioner of Income Tax – Central Circle 6(4), Mumbai Vs Shantilal Chimanlal Sheth Office No. 9, 3rd Floor Chemox House Barrack Road Bombay Hospital Lane Mumbai - 400001 [PAN: AAOPS0258E] अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent) C.O. No. 21 & 22/Mum/2025 Assessment Year: 2015-16 & 2016-17 Shantilal Chimanlal Sheth Office No. 9, 3r…

Income Tax Officer-3(1), Raipur vs. Vighneshwar Ispat Pvt Ltd, Raipur

In the result, appeal of the revenue is dismissed

ITA 343/RPR/2025[2014-15]Status: DisposedITAT Raipur30 Jul 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.343/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer-3(1), Raipur (C.G.)

For Appellant: Shri Rajesh Kumar Chawda &For Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 148Section 148ASection 149(1)(b)Section 68

…30.06.2021 based on the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA) on extended time and further regularized w.r.t. the judgment of the Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal (2022) 444 ITR 1 (SC) and accordingly order passed to reopen the case u/s 148A(d) of the Act dt. 26.07.2022 'that the assessee has failed to explain the suspicious transaction of Rs.20,00,000/- made with M/s. Bluemoon Enterprises and non-genuine profit of Rs. 58,33,044/- earned from USE Equity Derivative through during the F.Y. 2013-14 relevant to A.Y. 2014-15'. On…

Aseem Sehgal, Delhi vs. ITO, Ward-60(1), Delhi

ITA 156/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jul 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 147Section 148Section 148A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A": NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 154 to 156/Del/2025 (Assessment Year: 2015-16 to 2017-18) Aseem Sehgal, Flat No. 227, C, Mayur Vihar, Phase-1, East Delhi-110091 (Appellant) PAN: CJQPS9531K Vs. ITO, Ward-60(1), Delhi (Respondent) Assessee by : Shri Ved Jain, Adv Shri Ayush Garg, CA Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 29/07/2025 Date of pronouncement 30/07/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos.154 to 156/Del/2025 for AY 2015-16 to 2017-18, aris…

Aseem Sehgal, Delhi vs. ITO, Ward-60(1), Delhi

ITA 155/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Jul 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Ayush Garg, CA
Section 147Section 148Section 148A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A": NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 154 to 156/Del/2025 (Assessment Year: 2015-16 to 2017-18) Aseem Sehgal, Flat No. 227, C, Mayur Vihar, Phase-1, East Delhi-110091 (Appellant) PAN: CJQPS9531K Vs. ITO, Ward-60(1), Delhi (Respondent) Assessee by : Shri Ved Jain, Adv Revenue by: Shri Ayush Garg, CA Shri Ajay Kumar Arora, Sr. DR Date of Hearing 29/07/2025 Date of pronouncement 30/07/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos.154 to 156/Del/2025 for AY 2015-16 to 2017-18, arise…

Aseem Sehgal, Delhi vs. ITO, Ward-60(1), Delhi

ITA 154/DEL/2025[2015-16]Status: DisposedITAT Delhi30 Jul 2025AY 2015-16

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 147Section 148Section 148A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A": NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 154 to 156/Del/2025 (Assessment Year: 2015-16 to 2017-18) Aseem Sehgal, Flat No. 227, C, Mayur Vihar, Phase-1, East Delhi-110091 (Appellant) PAN: CJQPS9531K Vs. ITO, Ward-60(1), Delhi (Respondent) Assessee by : Shri Ved Jain, Adv Shri Ayush Garg, CA Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 29/07/2025 Date of pronouncement 30/07/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos.154 to 156/Del/2025 for AY 2015-16 to 2017-18, arise out o…

Arvind Bansal, Delhi vs. Income Tax Officer Ward 44(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 5495/DEL/2024[2013-14]Status: DisposedITAT Delhi25 Jul 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Sudhir Kumararvind Bansal, Vs. Ito, 15, Second Floor, Sainik Ward-44(1), Vihar, Pitampura, Delhi Delhi (Appellant) (Respondent) Pan: Aarpb8185E

For Appellant: Sr. Pranshu Singhal, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 139(1)Section 147Section 148Section 148ASection 149Section 149ASection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Arvind Bansal, Vs. ITO, 15, Second Floor, Sainik Ward-44(1), Vihar, Pitampura, Delhi Delhi (Appellant) (Respondent) PAN: AARPB8185E Assessee by : Sr. Pranshu Singhal, CA Ms Mansi Jain, CA Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 23/07/2025 Date of pronouncement 25/07/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.5495/Del/2024 for AY 2013-14, arise out of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. N…

Packswell Combine Pvt Ltd, Mumbai vs. DCIT Central Circle 6(4), Mumbai

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

ITA 234/MUM/2025[2016-17]Status: DisposedITAT Mumbai24 Jul 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankarpackswell Combine Pvt. Ltd. Vs. Deputy Commissioner 602, 6Th Floor, Amrit ‘A’ Of Income Tax Officer, Carter Road, Khar Danda, Central Circle 6(4), Khar (W), Mumbai- 400052 Mumbai Kautilya Bhavan, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra 400051 Pan/Gir No. Aaacp3076C (Applicant) (Respondent)

Section 147Section 148Section 148ASection 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Packswell Combine Pvt. Ltd. Vs. Deputy Commissioner 602, 6th Floor, Amrit ‘A’ of Income Tax Officer, Carter Road, Khar Danda, Central Circle 6(4), Khar (W), Mumbai- 400052 Mumbai Kautilya Bhavan, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra 400051 PAN/GIR No. AAACP3076C (Applicant) (Respondent) Assessee by Ms. Snehal Shah Revenue by Shri. Virabhadra S. Mahajan, SR. DR. Date of Hearing 08.07.2025 Date of Pronouncement 24.07.2025 आदेश / ORDER PER SANDEEP…

Tyagi Pipe Craft Pvt.Ltd., Delhi vs. ITO, Ward-25(3), Delhi

In the result, the appeal of the assessee is allowed

ITA 147/DEL/2025[2014-15]Status: DisposedITAT Delhi23 Jul 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Sudhir Kumartyagi Pipe Craft Pvt. Ltd, Vs. Ito, B-2/18, Ashok Vihar, Ward-25(3), Phase-Ii, New Delhi Delhi (Appellant) (Respondent) Pan:Aaact0871F

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 139(1)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 26.05.2022 and subsequently, on 17.06.2022. The assessee filed its reply on 24.06.2022. The ld AO passed an order u/s 148A(d) of the Act on 23.07.2022 rejecting the objections of the assessee and proceeded to issue notice u/s 148 of the Act on 23.07.2022. All these…

Amrit Pal Singh Chadha, Gurgaon vs. ACIT, Central Circle-19, New Delhi

Appeal is allowed in above terms

ITA 2794/DEL/2025[2014-15]Status: DisposedITAT Delhi21 Jul 2025AY 2014-15

Bench: Sh. Satbeer Singh Godaraita No. 2794/Del/2025 : Asstt. Year: 2014-15 Amrit Pal Singh, Vs Acit, 4410, Dlf, Phase-Iv, Central Circle-19, Gurgaon, Haryana-122002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aewpc3215P Assessee By: Sh. Amar Jeet Singh, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 21.07.2025 Date Of Pronouncement: 21.07.2025 Order This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Cit(A)-27, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1073779465(1) Dated 27.02.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Amar Jeet Singh, CAFor Respondent: Sh. Manoj Kumar, 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…

Welkin Telecom Infra Pvt. Ltd., Kolkata vs. ACIT, Circle 11(1), Kolkata

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

ITA 668/KOL/2025[2014-15]Status: DisposedITAT Kolkata16 Jul 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 143(3)Section 147Section 148Section 148ASection 250

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA श्री दुव्वुरु आरएल रेड्डी, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 668/KOL/2025 Assessment Year: 2014-15 Welkin Telecom Infra Pvt. Ltd. ACIT, Circle-11(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAJCS6622G Appearances: Assessee represented by : None. Department represented by : Sanat Kumar Raha, CIT(DR) and S. B. Chakraborty, Sr. DR. Date of concluding the hearing : 16…

Tungsten Automation England Limited (Formerly Known As Tungsten Network Limited) vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), New Delhi

ITA/93/2025HC Delhi14 Jul 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr Deepak Chopra and Ms Priya TandonFor Respondent: Mr Sunil Agarwal, SSC with Mr Shivansh B
Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 148ASection 260A

…reated as “fees for technical services” [FTS] within the scope of Article 13 of the India-UK DTAA2. 8. Accordingly, the AO issued separate draft assessment orders under Section 144C(1) of the Act dated 31.05.2023 in respect of AYs 2016-17 and 1 [2022] 444 ITR 1. 2 Convention between the Government of Republic of India and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains has entered into on 26.10.1993 and as amended subsequently. Digitally Signed By:GAN…

Tungsten Automation England Limited (Formerly Known As Tungsten Network Limited) vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1) New Delhi

ITA/92/2025HC Delhi14 Jul 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr Deepak Chopra and Ms Priya TandonFor Respondent: Mr Sunil Agarwal, SSC with Mr Shivansh B
Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 148ASection 260A

…reated as “fees for technical services” [FTS] within the scope of Article 13 of the India-UK DTAA2. 8. Accordingly, the AO issued separate draft assessment orders under Section 144C(1) of the Act dated 31.05.2023 in respect of AYs 2016-17 and 1 [2022] 444 ITR 1. 2 Convention between the Government of Republic of India and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains has entered into on 26.10.1993 and as amended subsequently. Digitally Signed By:GAN…

Mohit Chandak, Chennai vs. DCIT Central Circle 3(3), Chennai

The appeals of the assessee are allowed

ITA 194/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Jul 2025AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 133ASection 147Section 148Section 148ASection 250

…cluded, ITA Nos.191 & 194/Chny/2025 Mohit Chandak :- 6 -: reassessment proceedings initiated by issuance of notice under section 148A(b) in consequence to decision of Supreme Court in Union of India v. Ashish Agarwal [2022] 138 taxmann.com 64/286 Taxman 183/444 ITR 1 could be justified”? 7. For the adjudication of the legal issue, we have to see the legal pronouncements of the Hon’ble High Courts. On a similar issue, the Hon’ble Delhi High Court in the cases of Anindita Sengupta v. Asstt. CIT [2024] 161 taxmann.com 39/467 ITR 624 (Delhi), Akshita Jindal v. ITO [2024] 162 taxmann.com 313 (Delhi), Satish Chan…

Mohit Chandak, Chennai vs. DCIT Central Circle 3(3), Chennai

The appeals of the assessee are allowed

ITA 191/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 133ASection 147Section 148Section 148ASection 250

…cluded, ITA Nos.191 & 194/Chny/2025 Mohit Chandak :- 6 -: reassessment proceedings initiated by issuance of notice under section 148A(b) in consequence to decision of Supreme Court in Union of India v. Ashish Agarwal [2022] 138 taxmann.com 64/286 Taxman 183/444 ITR 1 could be justified”? 7. For the adjudication of the legal issue, we have to see the legal pronouncements of the Hon’ble High Courts. On a similar issue, the Hon’ble Delhi High Court in the cases of Anindita Sengupta v. Asstt. CIT [2024] 161 taxmann.com 39/467 ITR 624 (Delhi), Akshita Jindal v. ITO [2024] 162 taxmann.com 313 (Delhi), Satish Chan…