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

Suvidhi Gold Private Limited, Ahmedabad vs. Deputy Commissioner of Income Tax Central Circle 3(2) Kolkata, Kolkata

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

ITA 2120/KOL/2024[2015-16]Status: DisposedITAT Kolkata21 May 2025AY 2015-16

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 u/s 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

…ii) Thereafter, notice u/s 148A(b) of the Act was issued on 27.05.2022 in consequence to Hon’ble Supreme Court order dated 04.05.2022 later.” [The 2 Suvidhi Gold Private Limited Hon’ble Apex Court order mentioned here is the case of Ashish Agarwal reported in 444 ITR 1 (SC)]. (iii) The order u/s 148A(d) of the Act was issued on 30.07.2022. (iv) A notice u/s 148 of the Act was issued on the same date on 30.07.2022. 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…

Mrs Nayana Ashok Shah, Mumbai vs. Income Tax Officer-20(2)(1), Mumbai

In the result the appeal filed by the assessee stands allowed

ITA 6247/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 May 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 148Section 151Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 6247/Mum/2024 Assessment Year: 2017-18 Mrs. Nayna Ashok Shah Vs. Income Tax Officer- 15/2, Agarwal Nagar, Dr. 20(2)(1) Ambedkar Road, Matunga Piramal Chambers, Central, Lal Baug, Mumbai-400019 Mumbai-400012 PAN:ASWPS4651B (Appellant) (Respondent) Appellant by Ms. Varsha Nanwani Respondent by Shri Leyaqat Ali Aafaqui, SR. A.R. Date of Hearing 05.05.2025 Date of Pronouncement 21.05.2025 ORDER Per: Smt. Beena Pillai, J.M.: The present appeal filed by t…

DCIT-CC-5(4), Mumbai vs. Raghuleela Estates Pvt Ltd, Mumbai

In the result, all the appeals of the Revenue are dismissed and Cross Objections of the assessee are allowed

ITA 5741/MUM/2024[2016-17]Status: DisposedITAT Mumbai21 May 2025AY 2016-17

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

Section 143(3)Section 147Section 148Section 148ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.5741/Mum/2024 (Assessment Year :2016-17) & DCIT-CC 5 (4), Vs. Raghuleela Estates Pvt. Ltd., Mumbai (Formerly known as Wadhwa Room No.436, 4th Associates and Realtors Pvt. Floor Ltd., Kauilya Bhawan 301, Platina, Plot No.C-59 Bandra Kurla G Block, Bandra Kurla Complex Complex, Bandra East Mumbai- 400 051 Mumbai – 400 098 PAN/GIR No.AAACW5273G (Appellant) .. (Respondent) CO No.285/Mum/2024 (Arising out of ITA No.5740/Mum/2024) (Assessment Year :2013-14) CO No.284/Mum/2024…

DCIT-CC-5(4), Mumbai vs. Raghuleela Estates Pvt Ltd, Mumbai

In the result, all the appeals of the Revenue are dismissed and Cross Objections of the assessee are allowed

ITA 5740/MUM/2024[2013-14]Status: DisposedITAT Mumbai21 May 2025AY 2013-14

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

Section 143(3)Section 147Section 148Section 148ASection 24

DCIT -CC-5(4), Mumbai vs. Raghuleela Estate Private Limited, Mumbai

In the result, all the appeals of the Revenue are dismissed and Cross Objections of the assessee are allowed

ITA 5739/MUM/2024[2020-21]Status: DisposedITAT Mumbai21 May 2025AY 2020-21

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

Section 143(3)Section 147Section 148Section 148ASection 24

Mahender Singh Arora, Mumbai vs. Dy CIT Circle 42(2)(1), Mumbai

ITA 6338/MUM/2024[2014-15]Status: DisposedITAT Mumbai20 May 2025AY 2014-15

Bench: the expiry of 6 years from the end of Assessment Year 2014-2015). Subsequently, in compliance with the judgment of the Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal 444 ITR 1 (SC) [04/05/2022], communication, dated 31/05/2022, was sent to the Assessee intimating that the aforesaid notice issued under Section 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 Fi

For Appellant: Shri Hitesh JainFor Respondent: Shri R. R. Makwana

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

…2014-2015 on 26/06/2021 (i.e., after the expiry of 4 years but before the expiry of 6 years from the end of Assessment Year 2014-2015). Subsequently, in compliance with the judgment of the Hon’ble Supreme Court in the case of Union of India vs. Ashish Agarwal 444 ITR 1 (SC) [04/05/2022], communication, dated 31/05/2022, was sent to the Assessee intimating that the aforesaid notice issued under Section 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 Assessing Offic…

Vdr Consultants Pvt. Ltd., Kolkata vs. ITO, Ward 11(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 338/KOL/2025[2015-16]Status: DisposedITAT Kolkata19 May 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ito, Ward 11(1) Vdr Consultants Pvt. Ltd. Kolkata 401, Ashok Road, Near Kings Aaykar Bhavan, P-7, Bakery, Ganguly Bagan, Vs. Chowringhee Square, Kolkata-700084, West Bengal Kolkata-700069 West Bengal (Appellant) (Respondent) Pan No. Aaacv8920H Assessee By : Shri Devesh Poddar, Ar Revenue By : Ms. Ranu Biswas, Dr Date Of Hearing: 13.05.2025 Date Of Pronouncement : 19.05.2025

For Appellant: Shri Devesh Poddar, ARFor Respondent: Ms. Ranu Biswas, DR

Section 143(1)Section 147Section 148

…d to the assessee by e-mail, which was also served on 02.04.2021. The ld. AR submitted that the said notice is invalid and bad in law as the assessment has not been framed as per the direction of Hon'ble Apex court in case of Union of India Vs. Ashish Agrawal 444 ITR 1 (SC), which laid down the procedure to be followed for assessment in cases of notice u/s 148 of the Act issued between 01.04.2021 to 30.06.2021. As such the order passed is bad in law and may be quashed. The ld. AR submitted that the notice dated 31.03.2021, is bad in law to the extent that same is not in terms of instruction issued by CBDT dated 0…

M/S. Lovely International Pvt Ltd., Kolkata vs. DCIT, Circle 7(1), Kolkata

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

ITA 210/KOL/2025[2015-16]Status: DisposedITAT Kolkata19 May 2025AY 2015-16

Section 148Section 148ASection 149Section 250

…equent proceedings with reference to section 148A(b) 2 M/s Lovely International Pvt. Ltd. of the Act in consequence to Hon’ble Supreme Court order dated 04.05.2022 later.” [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 28.07.2022. (iv) A notice u/s 148 of the Act was issued dated 29.07.2022. 1.2 From the chronology of event, it is seen that initially, the Ld. AO had issued a notice under the old regime on 06.04.2021 and thereafter, had initiated proceedings under the new regime, which was effe…

Skf India Limited, Mumbai vs. DCIT, 4(3)(1), Mumbai

In the result, the appeal by the assessee is allowed

ITA 2518/MUM/2024[2015-16]Status: DisposedITAT Mumbai16 May 2025AY 2015-16

Bench: Shri Sandeep Singh Karhailshri Bijayananda Prusethskf India Limited., 4Th Floor, Mahatma Gandhi Memorial Building, Mumbai Maharashtra - 400002 ............... Appellant Pan : Aaacs0684H

For Appellant: Shri Ajit Kumar JainFor Respondent: Shri Ajay Chandra, CIT-DR

Section 143(3)Section 144BSection 144C(1)Section 144C(13)Section 144C(5)Section 147Section 148Section 148ASection 149Section 149(1)

…section 147 of the Act were initiated in the case of the assessee and a notice under section 148 of the Act was issued on 12/04/2021. 4. Thereafter, in view of the decision of the Hon’ble Supreme Court in Union of India vs. Ashish Agrawal, reported in [2022] 444 ITR 1 (SC), the original notice issued under section 148 on 12/04/2021 was deemed to be issued 3 under section 148A(b) of the Act. Vide show cause notice dated 30/05/2022, the information and material relied upon by the Revenue was provided to the assessee and time was granted to the assessee to respond within two weeks in terms of the provisions of sec…

Gck Stock Private Limited, Jaipur vs. ITO WD 1(4), Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 1572/JPR/2024[2015-2016]Status: DisposedITAT Jaipur06 May 2025AY 2015-2016

For Appellant: Shri Bhupendra Shaha, C.AFor Respondent: Shri Arvind Kumar, CIT-DR

Section 131Section 133(6)Section 142(1)Section 143(3)Section 148Section 148ASection 234Section 250Section 271

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं./ITA No. 1572/JPR/2024 निर्धारण वर्ष / Assessment Year : 2015-16 GCK Stock Private Limited बनाम | The ITO, 135, Everest Vihar, T.N. Mishra Marg, Vs. Ward-1(4), Shyam Nagar Brijlal Pura, Jaipur. Jaipur. स्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: AAACA5560C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Shri Bhupendra Shaha, C.A. राजस्व की…

M/S Abhman Distributor Pvt. Ltd., Kolkata vs. NFAC, Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1410/KOL/2023[2013-14]Status: DisposedITAT Kolkata02 May 2025AY 2013-14

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

Section 131Section 143(3)Section 148Section 151Section 250Section 68

…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.: 1410/KOL/2023 Assessment Year: 2013-14 M/s. Abhiman Distributor Pvt. NFAC, Delhi Ltd. Vs. (Appellant) (Respondent) PAN: AAGCA1275N Appearances: Assessee represented by : Siddarth Jhajharia, FCA. Department represented by : Amuldeep Kaur, Addl. CIT, Sr. DR. Date of concluding the hearing : February 3rd, 202…

Dattatray Namdev Suryawanshi, Panvel vs. Assessment Unit, Income Tax Department, New Delhi

In the result, appeal filed by assessee is allowed

ITA 896/MUM/2025[2018-19]Status: DisposedITAT Mumbai02 May 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Mr. Kaushik Makwana, ARFor Respondent: Shri R. R. Makwana, Addl. CIT

Section 115BSection 147Section 194CSection 234ASection 234BSection 250Section 270ASection 69

…ent, ld. Jurisdictional Assessing Officer (JAO) issued notice u/s 148A(b) of Act dated 22.03.2022, under the new regime introduced by Finance Act, 2021 pursuant to the directions of Hon’ble Supreme Court in the case of Union of India vs. Ashish Agrawal [2022] 444 ITR 1 (SC). Assessee did not file any response to the show cause notice served on his registered email address through ITBA. Thereafter, provisions of section 148A(d) were complied with by passing an order, dated 06.04.2022 and issuing a notice u/s.148 on 07.04.2022, under the new regime. 4. According to the ld. Counsel, in the provisions for re-opening…

Vinod Kumar Jangir, Jhunjhunu vs. Dct, Circle (Intl Tax), Jaipur

Appeal is allowed and the impugned assessment

ITA 779/JPR/2024[2013-14]Status: DisposedITAT Jaipur01 May 2025AY 2013-14

Bench: Shri Gagan Goyal & Shri Narinder Kumarmr. Vinod Kumar Jangir, C/O. Yashi Super Market, Vishwakarma Complex, Gandhi Chowk, Distt. Jhunjhunu -333001 Pan No. Arzpj 7960G ...... Appellant Vs.

For Appellant: Mr. R. S. Poonia, C.A., Ld. ARFor Respondent: Mrs. Alka Gautam, CIT, Ld. DR

Section 139(4)Section 144CSection 147Section 148Section 148ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER Mr. Vinod Kumar Jangir, C/o. Yashi Super Market, Vishwakarma Complex, Gandhi Chowk, Distt. Jhunjhunu -333001 PAN No. ARZPJ 7960G ...... Appellant Vs. DCIT, Circle (Int. Tax), Jaipur. .... Respondent Appellant by : Mr. R. S. Poonia, C.A., Ld. AR Respondent by : Mrs. Alka Gautam, CIT, Ld. DR Date of hearing : 29/04/2025 Date of pronouncement : 01/05/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of AO dated 24.03.2024…

Maya Kejriwal, Ranchi vs. ACIT Cen Circle -2, Ranchi

In the result, appeal of the assessee is allowed

ITA 2/RAN/2024[2015-2016]Status: DisposedITAT Ranchi30 Apr 2025AY 2015-2016

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am (Through : Hybrid Mode) आयकरअपीलसं./Ita No.02/Ran/2024 (Ǔ""ȡ[""""[/ A.Y.S :2015-2016) Maya Kejriwal, Vs. Acit, Central Circle-2, Ranchi 11/2, Gel Church Complex, Main Road, Ranchi È"ȡ"Ȣ"Ȯ"ȡ Ȳ./जीआइआरसं./Pan/Gir No. : Adlpk 4425H (\ "Ȣ"ȡ"ȸ/Appellant) (Ĥ×""ȸ/ Respondent) ..

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Khubchand Pandya, Sr. DR

Section 148Section 149

…1., The said order sheet noting reads as follows :- 3 4. It was the submission that the notice u/s.148 of the Act was issued only on 01.04.2021 in view of the decision of the Hon’ble Supreme Court in the case of Union of India Vs. Ashish Agarwal, reported in 444 ITR 1 4 (SC), is barred by limitation and the consequential assessment order would also be liable to be annulled. 5. In reply, ld. Sr. DR submitted that the notice has been signed on 31.03.2021. He vehemently supported the orders of Assessing Officer and ld. CIT(A). 6. We have considered the rival submissions. The time limit for issuance of notice u/s.1…

Dandu Jojappa Francis, Bangalore vs. Income Tax Officer, Ward-4(2)(3), Bengaluru

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

ITA 2305/BANG/2024[2016-17]Status: DisposedITAT Bangalore30 Apr 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2016-17

For Respondent: Smt. Richa Bakiwala, CA &

Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2016-17 Shri Dandu Jojappa Francis, 261, Begur, The Income Tax Electronic City S.O., Officer, Kammasandra, Ward – 4 (2)(3), Bangalore – 560 100. Bangalore. Vs. PAN: ABLPF9149D APPELLANT RESPONDENT : Smt. Richa Bakiwala, CA & Assessee by Shri Hemasundara Rao P, AR Revenue by : Smt. Neha Sahay, JCIT-DR Date of Hearing : 05-02-2025 Date of Pronouncement : 30-04-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the asse…

Dy. Commmissioner of Income Tax, Mumbai vs. Prasad Shetty, Sion, Mumbai

In the result, appeal of the Revenue is dismissed and cross objection of the assessee is allowed

ITA 6256/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Apr 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

Section 144BSection 147Section 148Section 148ASection 149(1)(a)Section 151ASection 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Dy. Commissioner of Vs. Prasad Shetty Income Tax Plot No.8, Sarvodaya, Mumbai Near Sion Railway Station Mumbai- 400 022 PAN/GIR No.AAZPS9377D (Appellant) .. (Respondent) CO No.3/Mum/2025 (Arising out of ITA No.6256/Mum/2024) (Assessment Year :2017-18) Prasad Shetty Vs. Dy. Commissioner of Plot No.8, Sarvodaya, Income Tax Near Sion Railway Mumbai Station Mumbai- 400 022 PAN/GIR No.AAZPS9377D (Appellant) .. (Respondent) Assessee by Shri Dharmesh Shah / Ms. Jigna Shah Revenue by S…

Mr Rahat Mohammed Riyazuddin Shaikh, Mumbai vs. Income Tax Officer NFAC, Mumbai

In the result, appeal of the assessee is allowed

ITA 5291/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Apr 2025AY 2017-18

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

For Appellant: Shri Ajay Singh, Advocate and Shri Akshay Pawar, ARFor Respondent: R. R. Makwana, Addl. CIT

Section 147Section 148Section 148ASection 151Section 151(1)Section 50CSection 56(2)Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Rahat Mohammed Riyazuddin Income Tax Officer, Shaikh, Ward Circle 19(3), 13/B/303, Mumbai Sumati Vaishaili CHS, Oshiwara, Vs. Jodeshwari West, Mumbai -400102 (PAN : AESPS0976F) (Appellant) (Respondent) Present for: Assessee : Shri Ajay Singh, Advocate and Shri Akshay Pawar, AR Revenue : R. R. Makwana, Addl. CIT Date of Hearing : 30.01.2025 Date of Pronouncement : 28.04.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by t…

Madhumita Tripathy, Hyderabad vs. Income Tax Officer, Ward-8(1), Hyderabad

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

ITA 1268/HYD/2024[2013-14]Status: DisposedITAT Hyderabad25 Apr 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1268/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2013-14) Smt. Madhumita Tripathy Vs. Income Tax Officer Hyderabad Ward 8(1) Pan:Ahjpt3294M Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri B Srinivasa Rao, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 05/02/2025 घोषणा की तारीख/Pronouncement: 25/04/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated, 12/11/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Y.2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri B Srinivasa Rao, CAFor Respondent: : Dr. Sachin Kumar, DR

Section 148

…reported in 469 ITR 46/167 Taxmann.com 70, whereby the Hon'ble Supreme Court has analyzed the limitation available with the Assessing Officer for issuance of notice u/s 148 in pursuant to the judgment in case of Union of India vs. Aashish Agarwal reported in 444 ITR 1. Thus, in the facts and circumstances of the case when the additional issue raised by the assessee goes to the root of the matter, then it has to be considered and decided by considering the relevant facts in the light of the judgment of the Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal (Supra) as well as in the case of Uni…

Income Tax Officer Ward 3, Satara, Income Tax Office Satara vs. Nandkumar Dattatray Khot, Dahiwadi Man

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

ITA 1562/PUN/2024[2015-16]Status: DisposedITAT Pune24 Apr 2025AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. /Ita No.1562/Pun/2024 िनधा"रण वष" / Assessment Year: 2015-16 The Income Tax Officer, V Nandkumar Dattatray Khot, Ward-3, Satara S Shri Agencies Dahiwadi, Dahiwadi, Man Satara. Maharashtra – 415508. Pan: Aatpk8947P Appellant/ Revenue Respondent/ Assessee Cross Objection No.11/Pun/2025 िनधा"रण वष" / Assessment Year: 2015-16 Nandkumar Dattatray Khot, V The Income Tax Officer, Shri Agencies Dahiwadi, S Ward-3, Satara. Dahiwadi, Man Satara. Maharashtra – 415508. Pan:Aatpk8947P Appellant/ Assessee Respondent /Revenue Assessee By Shri Suhas Kulkarni - Ar Shri Vidya Ratna Kishor – (Dr)(Virtual) Revenue By Date Of Hearing 25/03/2025 Date Of Pronouncement 24/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of The Commissioner Of Income Tax (Appeal) (Nfac) Under Section 250 Of

Section 132Section 144BSection 147Section 148Section 148ASection 149Section 151ASection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। 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.1562/PUN/2024 िनधा"रण वष" / Assessment Year: 2015-16 The Income Tax Officer, V Nandkumar Dattatray Khot, Ward-3, Satara s Shri Agencies Dahiwadi, Dahiwadi, Man Satara. Maharashtra – 415508. PAN: AATPK8947P Appellant/ Revenue Respondent/ Assessee Cross Objection No.11/PUN/2025 िनधा"रण वष" / Assessment Year: 2015-16 Nandkumar Dattatray Khot, V The Income Tax Officer, Shri Agencies Dahiwadi, s Ward-3, Satara. Dah…

ACIT Circle - 22(1), Mumbai vs. Nilesh Haresh Parwani, Mumbai

In the result, the Cross Objection by the assessee is allowed, while the Revenue’s appeal is dismissed

ITA 266/MUM/2025[2015-16]Status: DisposedITAT Mumbai24 Apr 2025AY 2015-16

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Paresh Deshpande, Sr. DR

Section 133ASection 250

…section 147 of the Act were initiated in the case of the assessee and notice under section 148 of the Act was issued on 30.06.2021. 7. Subsequently, in view of the decision of the Hon’ble Supreme Court in Union of India vs. Ashish Agrawal, reported in [2022] 444 ITR 1 (SC), original notice issued under section 148 on 30.06.2021 was deemed to be issued under section 148A(b) of the Act. Vide show cause notice dated 19.05.2022, the information and material relied upon by the Revenue was provided to the assessee and time was granted to the assessee to respond within two weeks in terms of the provisions of section 14…