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.

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 1)

Murali Mohan Reddy Bonthu, Vijayawada vs. Income-Tax Officer, Ward-3(1), Vijayawada

In the result, appeal of the assessee is allowed

ITA 265/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam04 Jul 2025AY 2013-14

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.265/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14) Murali Mohan Reddy Bonthu V. Income Tax Officer – Ward – 3(1) 14/4, Flat No. 503 Cr Building, 1St Floor Annex Sree Satya Sai Towers M.G. Road, Vijayawada – 522002 Andhra Pradesh Main Road Nunna Andhra Pradesh - 521212 [Pan:Aiopb5077E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri I. Kama Sastry, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 112Section 139(4)Section 142(1)Section 147Section 148Section 149(1)(b)Section 234ASection 54FSection 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.265/VIZ/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14) Murali Mohan Reddy Bonthu v. Income Tax Officer – Ward – 3(1) 14/4, Flat No. 503 CR Building, 1st Floor Annex Sree Satya Sai Towers M.G. Road, Vijayawada – 522002 Andhra Pradesh Main Road Nunna Andhra pradesh - 521212 [PAN:AI…

M/S Fantastic Financial Consultants Pvt. Ltd., Kolkata vs. ITO, Ward-9(1), Kolkata

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

ITA 253/KOL/2025[2013-14]Status: DisposedITAT Kolkata04 Jul 2025AY 2013-14

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 1Section 142(2)Section 143(3)Section 147Section 148Section 148ASection 250Section 251Section 251(1)Section 69A

…on all the grounds before him and had in a cryptic manner merely set aside the proceedings to the Ld. AO. The Ld. AR pointed out that the notice u/s 148 of the Act having been issued on 27.07.2022 was time barred as per the case of Ashish Agarwal reported in 444 ITR 1 and the case of Rajeev Bansal reported in 469 ITR 46 (SC), and this fact should have been duly considered by the Ld. CIT(A). The Ld. AR alternatively vehemently argued that even on merit the assessee had a good case and if the Ld. CIT(A) had gone through the evidences before him, he would have come to a different conclusion then what is visible fro…

DCIT-14(1)(1), Mumbai vs. Kalpana Madhani Securities Pvt. Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed and Cross

ITA 3846/MUM/2024[2014-2015]Status: DisposedITAT Mumbai04 Jul 2025AY 2014-2015

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhandcit-14(1)(1) M/S. Kalpana Madhani R. No. 432, 4Th Floor, Aayakar Securities Pvt. Ltd. Bhavan, M. K. Road, Vs. 11/1102, Shanti Tower, Shanti Mumbai-400 020 Path, Near Garodia Nagar, Mumbai-400 077 Pan: Aabck2968H

Section 143(3)Section 148Section 148ASection 151Section 250Section 73

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER DCIT-14(1)(1) M/s. Kalpana Madhani R. No. 432, 4th floor, Aayakar Securities Pvt. Ltd. Bhavan, M. K. Road, Vs. 11/1102, Shanti Tower, Shanti Mumbai-400 020 Path, Near Garodia Nagar, Mumbai-400 077 PAN: AABCK2968H (Appellant) (Respondent) Cross Objection No. 162/MUM/2024 (A.Y. 2014-15) M/s. Kalpana Madhani Vs. DCIT-14(1)(1) Securities Pvt. Ltd. R. No. 432, 4th floor, Aayakar 11/1102, Shanti Tower, Shanti Path, Bhavan, M. K. Road, Near Garodia Nagar, Mumbai-40…

M/S. Abhiman Distributor Pvt. Ltd., Kolkata vs. ITO, Ward - 13(1), Kolkata

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

ITA 2660/KOL/2024[2014-15]Status: DisposedITAT Kolkata03 Jul 2025AY 2014-15

Bench: us, the Learned AR pointed out the chronology of events through detailed submissions filed for the purpose of assisting the Bench. He reiterated the fact that ultimately the notice under Section 148 of the Act was issued beyond the time prescribed for issuing such notice. 2.2 The Learned DR relied on the orders of authorities below.

Section 148Section 148ASection 149Section 250

…8.05.2022 which mentioned that there were subsequent proceedings with reference to section 148A(b) of the Act in consequence to Hon’ble Supreme Court order dated 04.05.2022. The Hon’ble Apex Court order mentioned here is the case of Ashish Agarwal reported in 444 ITR 1 (SC). (iii) A copy of the order u/s 148A(d) of the Act was issued on 27.07.2022. (iv) A notice u/s 148 of the Act was issued dated 27.07.2022. 1.2 From the chronology of event, it is seen that initially, the Ld. AO had issued a notice under the old regime on 29.06.2021 and thereafter, had initiated proceedings under the new regime, which was effec…

Abdulzameer Hakim Khan, Mumbai vs. Income Tax Officer Ward 41(1)(1), Mumbai

In the result, both appeals by the assessee are allowed

ITA 1366/MUM/2025[2014-15]Status: DisposedITAT Mumbai03 Jul 2025AY 2014-15

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri K. GopalFor Respondent: Shri Aditya M. Rai, Sr.DR

Section 1Section 147Section 148Section 148ASection 149Section 151ASection 250Section 69A

…s long-term capital gains from the transaction in a penny stock scrip, notice under section 148 of the Act was issued on 19/05/2021. 5. Subsequently, in view of the decision of the Hon’ble Supreme Court in Union of India vs. Ashish Agarwal, reported in [2022] 444 ITR 1 (SC), the original notice issued under section 148 on 19/05/2021 was deemed to be issued under section 148A(b) of the Act. Vide show cause notice dated 23/05/2022, the information and material relied upon by the Revenue was provided to the assessee, and 15 days were granted to the assessee to respond to the notice in terms of the provisions of sect…

Abdulzameer Hakim Khan, Mumbai vs. Income Tax Officer Ward 41(1)(1), Mumbai

In the result, both appeals by the assessee are allowed

ITA 1365/MUM/2025[2013-14]Status: DisposedITAT Mumbai03 Jul 2025AY 2013-14

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri K. GopalFor Respondent: Shri Aditya M. Rai, Sr.DR

Section 1Section 147Section 148Section 148ASection 149Section 151ASection 250Section 69A

…s long-term capital gains from the transaction in a penny stock scrip, notice under section 148 of the Act was issued on 19/05/2021. 5. Subsequently, in view of the decision of the Hon’ble Supreme Court in Union of India vs. Ashish Agarwal, reported in [2022] 444 ITR 1 (SC), the original notice issued under section 148 on 19/05/2021 was deemed to be issued under section 148A(b) of the Act. Vide show cause notice dated 23/05/2022, the information and material relied upon by the Revenue was provided to the assessee, and 15 days were granted to the assessee to respond to the notice in terms of the provisions of sect…