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 366,339 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

ACIT, Circle-1(1), Vijayawada vs. Vedmutha Electricals India Private Limited, Vijayawada

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 34/VIZ/2025[2013-14]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2013-14

Bench: Us:

For Appellant: None

Section 131Section 147

…आयकर अपीलीय अधिकरण, विशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench श्री रवीश सूद, माननीय न्याययक सदस्य एिं श्री एस. बालकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, ACCOUNTANT MEMBER, आयकरअपीलसं./I.T.A.Nos.34 to 38/Viz/2025 (निर्धारण वर्ा/ Assessment Years : 2013-14, 2014-15, 2016-17, 2017-18 and 2017-18) The Assistant Commissioner Vs. Vedmutha Electricals India of Income Tax, Private Limited, Circle – 1(1), Vijayawada. Vijayawada. PAN : AACCV5041K. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee : None…

Late Vamanrao Ramalingam Arcot L/R by Sangeetha Vamanrao, Hyderabad vs. ITO., Ward-13(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 584/HYD/2025[2014-2015]Status: DisposedITAT Hyderabad30 Jun 2025AY 2014-2015

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.584/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) Shri Vamanrao Ramalingam Vs. Income Tax Officer Arcot L/R By Smt. Sangeetha Ward 13 (1) Vamanrao, Hyderabad Hyderabad Pan:Aclpa4148G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A A.V. Saisudha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 25/06/2025 घोषणा की तारीख/Pronouncement: 30/06/2025 आदेश/Order

For Appellant: C.A A.V. SaisudhaFor Respondent: : Dr. Sachin Kumar, DR

Section 147Section 148Section 148ASection 151

…ITA No 584 of 2025 Late Vamanrao Ramalingam Arcot आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.584/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) Shri Vamanrao Ramalingam Vs. Income Tax Officer Arcot L/R by Smt. Sangeetha Ward 13 (1) Vamanrao, Hyderabad Hyderabad PAN:ACLPA4148G (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: C.A A.V. Saisudha राज" व "ारा/Revenue by:: Dr. Sachin Kumar, DR सुनवाई की तारीख/Date of hearing: 25/06/2025 घोषणा…

Bharat Shivaji Chavan, Sonarsiddhnagar vs. ITO Ward 5, Sangli

In the result, appeal of the Assessee is partly allowed

ITA 876/PUN/2025[2013-14]Status: DisposedITAT Pune26 Jun 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.876/Pun/2025 िनधा"रण वष" / Assessment Year: 2013-14 Bharat Shivaji Chavan, V The Income Tax Officer, At Sonarsiddhnagar, Post S Ward-5, Sangli. Kowthali, Tal Atpadi, District Solapur, Kotali – 413101. Maharashtra. Pan: Auwpc0996M Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna & Shri Aakash Parakh – Ar’S Revenue By Shri Rajesh Haladkar – Addl.Cit(Dr) Date Of Hearing 25/06/2025 Date Of Pronouncement 26/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961, Dated 30.01.2025 Emanating From The Assessment Order Passed U/S.144 R.W.S 147 Of The Income Tax Act, 1961, For A.Y.2013-14 Dated 25.03.2022. The Assessee Has Raised Following Grounds Of Appeal :

Section 144Section 147Section 148Section 151Section 250Section 250(6)Section 271(1)(b)Section 69

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.876/PUN/2025 िनधा"रण वष" / Assessment Year: 2013-14 Bharat Shivaji Chavan, V The Income Tax Officer, At Sonarsiddhnagar, Post s Ward-5, Sangli. Kowthali, Tal Atpadi, District Solapur, Kotali – 413101. Maharashtra. PAN: AUWPC0996M Appellant/ Assessee Respondent / Revenue Assessee by Shri Piyush Bafna and Shri Aakash Parakh – AR’s Revenue by Shri Rajesh Haladkar – Addl.CIT(DR) Date of hearing 25/06/20…

Arkay Logistics Limited, Mumbai vs. Assistant Commissioner of Income Tax, Mumbai

In the result, appeal of the assessee is allowed

ITA 3118/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Us It Has Been Stated That The Reopening Of Assessment U/S.148 R.W.S. 147 Is Bad In Law On The Ground That Approval Has Been Given By Pcit Instead Of Pccit Or Ccit As The Notice Has Been Issued Beyond The Period Of Three Years From The End Of The Relevant Assessment Year.

Section 147Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Arkay Logistics Limited Vs. Assistant Essar House Commissioner of 11 KK Marg Income Tax, Mumbai Mumbai – 400 034 PAN/GIR No.AABCE4028N (Appellant) .. (Respondent) Assessee by Shri Satish Mody Revenue by Shri Aditya M Rai, Sr.DR Date of Hearing 18/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 31/01/2025 passed by ld. CIT(A), Mumbai for the quantum of assessment passed…

Assistant Commissioner of Income Tax-4(1)(1), Mumbai vs. Addon Retail Private Limited, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1970/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 131Section 133Section 143(1)Section 147Section 148Section 148ASection 149Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assistant Vs. Addon Retail Private Commissioner of Limited Income Tax-4(1)(1), 205, Nirman Industrial Mumbai Estate, Chincholi Bunder Link Road Malad West Mumbai – 400 064 PAN/GIR No.AAFCA9533J (Appellant) .. (Respondent) Assessee by Shri Pratik Jain Revenue by Shri Rajesh Kumar Yadav, CIT DR Date of Hearing 19/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the Revenue against order dated 30/01/2025 pa…

Sampark Management Consultancy LLP, Noida vs. DCIT, Circle-5(2)(1), Noida

The appeals of the assessee are allowed

ITA 6026/DEL/2024[2017-18]Status: HeardITAT Delhi25 Jun 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Amit Goel, CA &For Respondent: Shri Narpat Singh, Sr. DR

Section 139Section 147Section 148Section 148ASection 151Section 151A

…8 of the Act as per the old provisions of section 148 of the Act applicable till 31.03.2021 should have been issued only ITAs No.6025 &6026/Del/2024 upto 31.03.2021. The issue stands settled by the Hon’ble Supreme Court in Union of India vs. Ashish Agarwal, 444 ITR 1 (SC). The assessee company was part of the litigations. The AO has issued notice u/s 148A(b) on 27.05.2022 and on 28.07.2022 order was passed u/s 148A(d) and issued notice u/s 148 of the Act on the same date, i.e., on 28.07.2022 in AY 2016-17 and while in AY 2017-18 on 27.07.2022 order was passed u/s 148A(d) and issued notice u/s 148 of the Act on…

Sampark Management Consultancy LLP, Noida vs. DCIT, Circle-5(2)(1), Noida

The appeals of the assessee are allowed

ITA 6025/DEL/2024[2016-17]Status: HeardITAT Delhi25 Jun 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Amit Goel, CA &For Respondent: Shri Narpat Singh, Sr. DR

Section 139Section 147Section 148Section 148ASection 151Section 151A

M/S. Manohar Dealcom Private Limited, Kolkata vs. ITO, Ward 9(1), Kolkata

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

ITA 739/KOL/2025[2015-2016]Status: DisposedITAT Kolkata23 Jun 2025AY 2015-2016

Bench: us, the Ld. AR pointed out the chronology of event 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 Ld. DR relied on the orders of authorities below.

Section 148Section 148ASection 149Section 250

…alcom Private Limited (ii) Thereafter, notice (SCN) u/s 148A(b) of the Act was issued on 25.05.2022, in consequence of the Hon’ble Supreme Court’s order dated 04.05.2022. [The Hon’ble Apex Court’s 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 28.07.2022. (iv) A notice u/s 148 of the Act was issued dated 28.07.2022. 1.2 From the chronology of event, it is seen that initially, the Ld. AO had issued a notice under the old regime on 25.06.2021 and thereafter, had initiated proceedings under the new regime, which was effe…

Rising Star Investment, Mumbai vs. ITO Ward 26(1)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 186/MUM/2025[2017-2018]Status: DisposedITAT Mumbai20 Jun 2025AY 2017-2018

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri. Ashwin Chhag, CAFor Respondent: Shri. Mahadevan A.M. Krishanan, Addl. CIT

Section 139(1)Section 143(3)Section 147Section 148Section 148ASection 151Section 56(2)(via)Section 56(2)(viia)

…atory DIN and DIN is supplemented by the follow up correspondence to make the notice non-est. (b) as this assessment completed u/s. 147 of the Act is without having made the compliance of s.148A of the Act in view of the decision in the case of Ashish Agarwal 444 ITR 1(SC) (c) as the assessment is completed by the JAO, in contrast to s.144B of the Act and not by the FAO, without referring the exceptional circumstances for such need.” 2. Brief facts of the case are that assessee is a partnership firm and has not filed its return of income u/s 139(1) of the Act for A.Y. 2017- 18. Case of the assessee was reopened…

Prabhat Kumar, Delhi vs. ACIT, Int. Tax. 1(1)(1), Delhi

The appeal of the assessee is allowed

ITA 1666/DEL/2024[2013-14]Status: DisposedITAT Delhi18 Jun 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwalassessment Year: 2013-14 Prabhat Kumar, Vs Acit, 2-A, Prem Shanti Kunj, Int. Tax 1(1)(1), 2-Club Road, Civil Lines, Delhi. Delhi – 110 054. Pan: Aacpk2240A (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Ankit Kumar, Advocate Revenue By : Ms Ekta Jain, Cit-Dr Date Of Hearing : 05.05.2025 Date Of Pronouncement : 18.06.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessees Against The Final Assessment Order Dated 28.03.2024 Passed By The Asstt. Commissioner Of Income Tax, Circle Int. Tax 1(1)(1), Delhi (Hereinafter Referred To As The Ld. Ao) U/S 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) For Assessment Year 2013-14. 2. On Hearing Both The Sides, It Comes Up That Amongst Other Grounds On Merits & Also Legal Grounds, The Assessee Has Raised Grounds No.2 & 3 As Follows:- “2. That Proceedings Initiated U/S 147 Read With Section 148 Of The Act For The Instant Assessment Year Are Barred By Limitation & Both The Initiation Of Proceedings & Assumption Of Jurisdiction To Frame Order Of Assessment & Deserves To Be Quashed As Such. 3. That Initiation Of Proceedings U/S 147 Of The Act & Assumption Of Jurisdiction To Frame Assessment U/S 147/144C(13) Of The Act Are Without Satisfying The Statutory Preconditions Provided In The Act & Therefore Without Jurisdiction & Deserve To Be Quashed As Such.”

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Ms Ekta Jain, CIT-DR

Section 147Section 148Section 148ASection 149Section 149(1)Section 151

…ion being an issue covered by the dispute arising out of issuance of notices under the old regime and new regime of the Act with regard to reopening assessments which was settled by the Hon’ble Supreme Court in the decision Union of India vs. Ashish Aggarwal, 444 ITR 1. 4. We find that in regard to the present assessment year, the period of limitation for issuing notices upto six years would have ended on 31.03.2020, but, due to extended period provided by virtue of the Act r.w. TOLA, the period extended till 30.06.2021. The sanction sought to be obtained u/s 151 of the Act was upto 30.06.2021. The original notic…

Anisha Raoof Dhanani, Mumbai vs. The ACIT, Anand Circle, Anand

In the result, the appeal of the assessee is allowed

ITA 744/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad13 Jun 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2015-16

Section 143(2)Section 143(3)Section 144BSection 147Section 148Section 148ASection 149

…hri Sakar Sharma, Ld. AR of the assessee explained that the notice under Section 148 of the Act was issued in this case on 18.05.2021. Subsequently, in view of the decision of Hon’ble Supreme Court in the case of Union of India vs. Ashish Agarwal, reported in 444 ITR 1 (SC), the original notice issued under Section 148 of the Act on 18.05.2021 was deemed to be issued under Section 148A(b) of the Act. The AO vide show cause notice dated 27.05.2022 had intimated this fact to the assessee and also provided the information and material relied upon by the revenue with a direction to respond within 14 days, in terms of…

Shivani Tayal, New Delhi vs. Income Tax Officer, Ward 49(1), New Delhi, Delhi

In the result, Appeal of the Assessee is allowed

ITA 5833/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Jun 2025AY 2014-15

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Shivani Tayal Vs. Income Tax Officer, C-27, Shop No.9-10, Ward 49(1), Mansarovar Garden, New New Delhi Delhi Pan: Andpt8647E Appellant Respondent Assessee By Advocate Ragini Handa Revenue By Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing 06/05/2025 Date Of Pronouncement 13/06/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of The Cit(A)/National Faceless Appeal Centre (‘Nfac’ For Short) Dated

Section 10(38)Section 148Section 148ASection 151Section 250Section 69C

…ision of Section 148 of the Act i.e.prior to substitution of Section 148 by Finance Act, 2021, w.e.f. 01/04/2021. Shivani Tayal Vs. ITO 10. The Hon'ble Supreme Court vide its Judgment dated 04/05/2022 in the case of Union of India Vs. Ashish Agarwal (2023) 1 SCC 617, deeming the notice issued under the erstwhile Section 148 of the Act as Notice under Section 148A (b) of new Law as amended by Finance Act, 2021 and directing that material/information be given in 30 days from date of the said order and Assessees shall reply within two weeks thereafter. 11. The Ld. A.O. issued a letter u/s 148A (b) of the Act on…

Mukesh Kumar Bhawarlal Jain, Mumbai vs. ITO WD 23(2)6, Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 6695/MUM/2024[2015-16]Status: DisposedITAT Mumbai06 Jun 2025AY 2015-16

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Jalaj Prakash (Adv), Shri SuchekFor Respondent: Shri Annavaram Kosuri(SRAR)

Section 144Section 144BSection 147Section 148Section 148ASection 149Section 149(1)Section 250

…reme Court in the case of Union of 04/05/2022 3 ITA 6695/Mum/2024 Mukesh Kumar Bhawarlal Jain India vs Ashish Agarwal 4 Show cause notice was issued in accordance with the decision 27/05/2022 in the case of Union of India vs Ashish Agarwal reported in (2022) 444 ITR 1 (SC) and the appellant was granted time upto 10.06.2022 5 Order passed by the Ld. JAO u/s 148A(d) of the Act 22/07/2022 6 Notice issued u/s 148 of the Act – New Provisions 22/07/2022 The Ld. AR, during the course of arguments, submitted that the notice issued by the Ld. AO for A.Y. 2015-16 has been quashed by the Hon’ble Supreme Court in the case…

Rajeev Malik, New Delhi vs. ACIT Central Intl. Taxation 2(2)(1), New Delhi

The appeal is allowed

ITA 1896/DEL/2024[2016-17]Status: DisposedITAT Delhi06 Jun 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwalassessment Year: 2016-17 Rajeev Malik, Vs Acit, Central, 26/28, East Patel Nagar, International Taxation 2(2)(1), New Delhi – 110 008. New Delhi. Pan: Agbpm6372N (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Ankit Kumar, Advocate Revenue By : Ms Ekta Jain, Cit-Dr Date Of Hearing : 05.05.2025 Date Of Pronouncement : 06.06.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Final Assessment Order Dated 28.03.2024 Passed By The Asstt. Commissioner Of Income-Tax, International Taxation-2(2)(1), New Delhi (Hereinafter Referred To As The Ld. Ao) U/S 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For Ay 2016-17. 2. On Hearing Both The Sides, We Find That Amongst Other Grounds On Merits, The Assessee Has Raised Ground No.2 As Follows:-

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Ms Ekta Jain, CIT-DR

Section 1Section 147Section 148Section 148ASection 151Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: D : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Rajeev Malik, Vs ACIT, Central, 26/28, East Patel Nagar, International Taxation 2(2)(1), New Delhi – 110 008. New Delhi. PAN: AGBPM6372N (Appellant) (Respondent) Assessee by : Shri Gautam Jain, Advocate & Shri Ankit Kumar, Advocate Revenue by : Ms Ekta Jain, CIT-DR Date of Hearing : 05.05.2025 Date of Pronouncement : 06.06.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the final assessment order da…

Dawoodi Bohra Jamat, Udaipur vs. ITO Ward Exemption Udaipur, Udaipur

In the result, appeal of the assessee is allowed

ITA 425/JODH/2025[2014-15]Status: DisposedITAT Jodhpur29 May 2025AY 2014-15

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 142(1)Section 143(2)Section 144Section 147Section 148Section 69

…aipur Bench in the case of Mohamed Sarif vs. DCIT, IT(IT)A No. 23 to 27/JPR/2022, decided on 21.02.2023, the honble bench has quashed the assessment . Here also the same position. Reliance is also placed on decision in Union of India v. Ashish Agarwal, (2022) 444 ITR 1 (SC) and Union of India vs. Rajeev Bansal , (2024), 167 taxmann.com 70 (SC). 4. Non application of mind by the higher authorities:- Further on perusal of the approval and assessment record it has come to know that in the satisfaction the ld. CIT has mentioned only that “Aprooved”. The ld. CIT has given the approval and satisfaction in the mechanic…

Rupesh Laldas Dhakate, Nagpur vs. ITO Ward -1, Bhandara

In the result, appeal of the assessee is allowed

ITA 185/NAG/2025[2017-18]Status: DisposedITAT Nagpur27 May 2025AY 2017-18

Bench: Shri V. Durga Rao

For Appellant: Shri Chandraprakash BhutadaFor Respondent: Shri Surjit Kumar Saha

Section 147Section 156Section 48Section 50CSection 69

…ed only in exceptional cases. In this regard, reliance may be placed on the following: – Para 154 of Finance Minister's Speech, during Budget 2021-22; – Memorandum explaining the provisions of the Finance Bill, 2021; – Union of India vs. Ashish Agarwal [2022] 444 ITR 1 (SC) (para 6.6); – INSTRUCTION F. NO. 225/135/2021/ITA-II, DATED 10-12-2021 (para 5); – Sumit Jagdishchandra Agrawal vs. DCIT [2023] 455 ITR 216 (Gujarat) (para 5.2.2); – IDFC Ltd. vs. DCIT [2023] 459 ITR 169 (Madras).” 5. In the instant case, the aggregage amount of escaped income, if any, is ` 25,53,000, which is below the threshold limit of ` 5…

Sanjay Natwarlal Desai, Mumbai vs. ITO -33(1)(1), Mumbai

ITA 4045/MUM/2024[2013-14]Status: DisposedITAT Mumbai27 May 2025AY 2013-14

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri Pradeep SagarFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr.DR

Section 147Section 148Section 148ASection 149(1)(a)Section 250Section 69A

…y, on the basis of the aforesaid information, the Assessing Officer (“AO”) issued notice under section 148 of the Act on 29/06/2021. 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 29/06/2021 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 was provided to the assessee and time was granted to the assessee to respond on or before 13/06/2022 in terms of the provisions of…

Erfan Alam, Khagaria vs. ITO, Ward- 2 (1), Begusarai

In the result, the appeal of the assessee is dismissed

ITA 29/PAT/2025[2015-16]Status: DisposedITAT Patna26 May 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri Sanjay Awasthiassessment Year: 2015-16

For Appellant: Shri Ranjan Kr. Sinha, AdvocateFor Respondent: Sh. Ashwani Kr. Singal, JCIT

Section 144Section 147Section 148Section 148ASection 250Section 68

…t to be allowed.” 3. Before us, the ld. AR vehemently argued that the reopening of the assessee’s case was illegally done. On a query from the Bench regarding the alleged illegality, it was mentioned that the directive contained in the case of Ashish Agarwal [444 ITR 1 (SC)] and others was not followed. The Ld. AR relied on submissions enclosed with the grounds of appeal. 3.1. Per contra, the Ld. AR relied on the orders of authorities below and stated that the Ld. CIT(A) has meticulously dealt with the objections pertaining to proceedings u/s. 147 of the Act. 4. We have carefully considered the submissions and…

Akshay Jain, Delhi vs. ACIT Circle-2(1)(2) Int. Taxation, Delhi

In the result, appeal of the assessee is allowed as indicated

ITA 5966/DEL/2024[2015-16]Status: DisposedITAT Delhi23 May 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraिनधा"रणवष"/Assessment Year: 2015-16 बनाम Akshay Jain, Acit, B4/52, 1St Floor, Paschim Vihar, Vs. Circle-2(1)(2), New Delhi. International Taxation, Delhi. Pan No.Agdpj9695F अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 144Section 148Section 148ASection 149

…r.: Neutral Citation No.: 2021:DHC:4181-DB and other connected matters. Similar decisions were rendered by some other High Courts. 7. These decisions were appealed by the Revenue before the Supreme Court. In Union of India & Others v. 4 Ashish Agarwal: (2023) 1 SCC 617, the Supreme Court, issued certain directions in exercise of powers its under Article 142 of the Constitution of India including the direction to treat such notices issued under Section 148 of the Act as notices under Section 148A (b) of the Act. The AO was also directed to furnish such material and information to the assessees as were required to…

ITO WD 11(3)(1), Mumbai, Aayakar Bhavan Mumbai vs. Valee Developers Private Limited, Plot No., Park Estate

In the result, appeal of the Revenue is dismissed

ITA 4592/MUM/2024[2013-14]Status: DisposedITAT Mumbai22 May 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 147Section 148Section 148ASection 151ASection 69

…A should be issued within the surviving period, i.e., the period surviving from 03/06/2021 to 30/06/2021 which was the time extended by TOLA and also as per the judgment of the Hon‟ble Supreme Court in the case of Union of India vs. Ashish Agrawal reported in 444 ITR 1 and also has explained in detail by the Hon’ble Supreme Court in the case of Union of India vs. Rajeev Bansal reported in (2024) 167 taxman.com 70. Thus, the ld. AO could have only issued u/s.148 on or before 01/07/2022 whereas, here in this case notice has been issued on 30/07/2022 which is beyond the surviving period and hence, it is time barred.…