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 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

Nikesh Govindrao Rathod, Mumbai vs. ITO Ward 41(2)(3), Mumbai

In the result the appeal filed by the assessee is partly allowed with no orders as to cost

ITA 3947/MUM/2024[2016-17]Status: DisposedITAT Mumbai04 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Smt. Renu Jauhrinikesh Govindrao Rathod Vs. Ito, Ward – 41(2)(3) D-801, Teakwood, Room No. 732, Kautilya Swapnanagri, Vasant Bhavan, Bkc, Bandra Garden, Mulund (W), (E). Mumbai – 400080. Pan/Gir No. Atrpr6189D (Applicant) (Respondent)

Section 148Section 148ASection 151Section 151ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SMT. RENU JAUHRI, ACCOUNTANT MEMBER Nikesh Govindrao Rathod Vs. ITO, Ward – 41(2)(3) D-801, Teakwood, Room No. 732, kautilya Swapnanagri, Vasant Bhavan, BKC, Bandra Garden, Mulund (W), (E). Mumbai – 400080. PAN/GIR No. ATRPR6189D (Applicant) (Respondent) Assessee by Shri Aditya Ramchndran Revenue by Shri Leyaqat Ali Aafaqui, Sr. AR Date of Hearing 20.03.2025 Date of Pronouncement 04.04.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the revenue challenging the impu…

Santhanalakshmi Babu Satishkumar, Chennai vs. ITO, Central Circle-1(4), Chennai

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

ITA 3187/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Mar 2025AY 2016-17

Bench: SHRI DUVVURU RL REDDY (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri Abhishek Murali, CAFor Respondent: Ms. Gauthami Manivasagam, JCIT
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"ी, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं/.ITA No.:3187/CHNY/2024 िनधा"रणवष"/Assessment Year:2016-17 Santhanalakshmi Babu Satishkumar, Vs. The Income Tax Officer, B-45 & B-46, SIPCOT IT Park, Central Circle 1(4), OMR, Siruseri, Chennai 603 103. Chennai. [PAN:BOIPS7356J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : Shri Abhishek Murali, CA ""यथ"क"ओरसे/Respondent by : Ms. Gauth…

Amina Aslam Qureshi, Mumbai vs. Income Tax Officer Ward 22(1)(1) Mumbai, Mumbai

In the result the appeal filed by the assessee stands allowed

ITA 769/MUM/2025[2017-2018]Status: DisposedITAT Mumbai28 Mar 2025AY 2017-2018

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

Section 148Section 148ASection 151Section 234BSection 251(1)Section 274Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H(SMC)” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 769/Mum/2025 Assessment Year: 2017-18 Amina Aslam Qureshi Vs. Income Tax Officer 5-A/5, Sangeeta Ward 22(1)(1) Apartment, Juhu Road, Mumbai Santacruz (West), Piramal Chambers, Mumbai-400049 Lalbaug, Parel, PAN:AACPQ2403R Mumbai-400012 (Appellant) (Respondent) Appellant by Shri Jinesh Shah Respondent by Shri Pravin Salukhe, SR. D.R. Date of Hearing 19.03.2025 Date of Pronouncement 28.03.2025 ORDER Per: Smt. Beena Pillai, J.M.: The present appeal…

Nilesh Satish Shingte, Mumbai vs. ITO, Ward-41(3)(3), Mumbai

In the result of the file by the assessee stands partly allowed as indicated hereinabove

ITA 6145/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Mar 2025AY 2016-17

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

Section 132Section 142(1)Section 147Section 148Section 148ASection 151Section 4Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H(SMC)” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No.6145/Mum/2024 Assessment Year: 2016-17 Nilesh Satish Shingte Vs. Office of Income 2-54, Juhu Neelsagar Tax Officer, Ward CHS, Gulmohar Cross 41(3)(3), Mumbai Road No.2, JVPD Sheme, Mum W 93, 403, Mumbai Ward 41(3)(3), PAN:BCQPS6601E Kautilya Bhavan, Mumbai-400051 (Appellant) (Respondent) Appellant by Shri K. Gopal, Sr. Adv. a/w Ms. Neha Paranjpe Respondent by Shri Pravin Salunkhe, SR. D.R. Date of Hearing 26.03.2025 Date of Pronouncement 28.03.202…

Mahavir Co Operative Housing Society Limited, Mumbai vs. ITO, Ward, 19(1)(1), Mumbai

In the result the appeal filed by the assessee stands allowed

ITA 3409/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Mar 2025AY 2016-17

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

Section 133ASection 142(1)Section 143(2)Section 144BSection 147Section 148Section 148ASection 149Section 149(1)(b)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL “H(SMC)” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 3409/Mum/2024 Assessment Year: 2016-17 Mahavir Co-operative Vs. ITO Ward 19(1)(1), Housing Society Limited Mumbai 2nd Floor, Flat No.16 37, ITO Ward 19(1)(1), Ridge Road, Walkeshwar Piramal Chambers, Mumbai-400006 6th Floor, Lalbaug, PAN:AAAAM9751H Mumbai-400012 (Appellant) (Respondent) Appellant by Shri V.H. Jariwala Respondent by Shri Pravin Salunkhe, SR. D.R. Date of Hearing 26.03.2025 Date of Pronouncement 28.03.2025 ORDER Per: Smt. Beena P…

ITO Ward 41(1)(1), Mumbai, Kautilya Bhavan, Bkc vs. Arvind Velji Gada, Mumbai

In the result, both the appeals of the assessee and Revenue

ITA 2026/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Mar 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2016-17 Arvind Velji Gada, Ito Ward 41(1)(1), 1704 12Th Floor, Bellezza Tower, Kautilya Bhavan, Avenue 3, Near Vs. 420, Bhavani Shankar Road, Videsh Bhavan, G Block Bkc, Dadar (West) Bandra Kurla Complex, Bandra Mumbai-400028. East, Mumbai-400051. Pan No. Aespg 4212 Q Appellant Respondent Assessment Year: 2016-17 Ito Ward 41(1)(1), Arvind Velji Gada, Kautilya Bhavan, Avenue 3, 1704 12Th Floor, Bellezza Tower, 420, Vs. Near Videsh Bhavan, G Block Bhavani Shankar Road, Dadar Bkc, Bandra Kurla Complex, (West) Bandra East, Mumbai-400028. Mumbai-400051. Pan No. Aespg 4212 Q Appellant Respondent

For Respondent: Mr. Ajay R Singh/
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2016-17 Arvind Velji Gada, ITO Ward 41(1)(1), 1704 12th floor, Bellezza Tower, Kautilya Bhavan, Avenue 3, Near Vs. 420, Bhavani Shankar Road, Videsh Bhavan, G Block BKC, Dadar (West) Bandra Kurla Complex, Bandra Mumbai-400028. East, Mumbai-400051. PAN NO. AESPG 4212 Q Appellant Respondent Assessment Year: 2016-17 ITO Ward 41(1)(1), Arvind Velji Gada, Kautilya Bhavan, Avenue 3, 1704 12th floor, Bellezza Tower, 420, Vs. Near Videsh Bhavan, G Block…

Arvind Velji Gada, Mumbai vs. ITO Ward 41(1)(1), Mumbai

In the result, both the appeals of the assessee and Revenue

ITA 1582/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Mar 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2016-17 Arvind Velji Gada, Ito Ward 41(1)(1), 1704 12Th Floor, Bellezza Tower, Kautilya Bhavan, Avenue 3, Near Vs. 420, Bhavani Shankar Road, Videsh Bhavan, G Block Bkc, Dadar (West) Bandra Kurla Complex, Bandra Mumbai-400028. East, Mumbai-400051. Pan No. Aespg 4212 Q Appellant Respondent Assessment Year: 2016-17 Ito Ward 41(1)(1), Arvind Velji Gada, Kautilya Bhavan, Avenue 3, 1704 12Th Floor, Bellezza Tower, 420, Vs. Near Videsh Bhavan, G Block Bhavani Shankar Road, Dadar Bkc, Bandra Kurla Complex, (West) Bandra East, Mumbai-400028. Mumbai-400051. Pan No. Aespg 4212 Q Appellant Respondent

For Respondent: Mr. Ajay R Singh/
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2016-17 Arvind Velji Gada, ITO Ward 41(1)(1), 1704 12th floor, Bellezza Tower, Kautilya Bhavan, Avenue 3, Near Vs. 420, Bhavani Shankar Road, Videsh Bhavan, G Block BKC, Dadar (West) Bandra Kurla Complex, Bandra Mumbai-400028. East, Mumbai-400051. PAN NO. AESPG 4212 Q Appellant Respondent Assessment Year: 2016-17 ITO Ward 41(1)(1), Arvind Velji Gada, Kautilya Bhavan, Avenue 3, 1704 12th floor, Bellezza Tower, 420, Vs. Near Videsh Bhavan, G Block…

Yugendiran Vishnupriya, Chennai vs. ITO, Ward-2(2), Chennai

The appeals of the assessee are allowed

ITA 3242/CHNY/2024[2017-18]Status: DisposedITAT Chennai25 Mar 2025AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.3241 &3242/Chny/2024 (िनधा"रणवष" / Assessment Years: 2016-2017 & 2017-18) Yugendiran Vishnupriya Vs. Income Tax Officer, Door No.284/3, International Tax, Thiruveni Colony, Bellyarea, Ward 2(2) Anna Nagar, Chennai-600040 Chennai. [Pan: Apzpv 9903M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. Y. Sridhar, F.C.A ""यथ" क" ओर से /Respondent By : Mr. R. Clement Ramesh Kumar, Cit सुनवाई क" तार"ख/Date Of Hearing : 25.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 25.03.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Mr. Y. Sridhar, F.C.A ""For Respondent: Mr. R. Clement Ramesh Kumar, CIT
Section 143(2)Section 144Section 144C(5)Section 147Section 148Section 5(2)Section 9

…ment by the Finance Act, 2021). The action of the AO was to be deemed to have been issued to assessee u/s.148A of the Act, as substituted by the Finance Act, 2021 (as ordered by the Hon’ble Supreme Court in the case of UoI v. Ashish Agarwal reported in [2022] 444 ITR 1 (SC) dated 04.05.2022). The Hon’ble Apex Court in Ashish Agarwal (supra) having ordered that all the notices issued by AO under the erstwhile Sec.148 of the Act to be treated as issued u/s.148A of the substituted Finance Act, 2021, also gave liberty to the assessee to raise all defense available to the assessee u/s.149 of the Act, and/or which may…

Yugendiran Vishnupriya, Chennai vs. ITO, Ward-2(2), Chennai

The appeals of the assessee are allowed

ITA 3241/CHNY/2024[2016-17]Status: DisposedITAT Chennai25 Mar 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.3241 &3242/Chny/2024 (िनधा"रणवष" / Assessment Years: 2016-2017 & 2017-18) Yugendiran Vishnupriya Vs. Income Tax Officer, Door No.284/3, International Tax, Thiruveni Colony, Bellyarea, Ward 2(2) Anna Nagar, Chennai-600040 Chennai. [Pan: Apzpv 9903M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. Y. Sridhar, F.C.A ""यथ" क" ओर से /Respondent By : Mr. R. Clement Ramesh Kumar, Cit सुनवाई क" तार"ख/Date Of Hearing : 25.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 25.03.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Mr. Y. Sridhar, F.C.A ""For Respondent: Mr. R. Clement Ramesh Kumar, CIT
Section 143(2)Section 144Section 144C(5)Section 147Section 148Section 5(2)Section 9

…ment by the Finance Act, 2021). The action of the AO was to be deemed to have been issued to assessee u/s.148A of the Act, as substituted by the Finance Act, 2021 (as ordered by the Hon’ble Supreme Court in the case of UoI v. Ashish Agarwal reported in [2022] 444 ITR 1 (SC) dated 04.05.2022). The Hon’ble Apex Court in Ashish Agarwal (supra) having ordered that all the notices issued by AO under the erstwhile Sec.148 of the Act to be treated as issued u/s.148A of the substituted Finance Act, 2021, also gave liberty to the assessee to raise all defense available to the assessee u/s.149 of the Act, and/or which may…

Times Internet Limited (Representative Assessee of Willow Tv International Ltd), New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

Appeal is allowed

ITA 2239/DEL/2024[2016-17]Status: DisposedITAT Delhi21 Mar 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2016-17 M/S. Times Internet Ltd. Vs. Dcit, (Representative Assessee Of New Delhi Willow Tv International Ltd.), Express Building, 9-10 Bahadurshah Zafar Marg, New Delhi Pan: Aabct1559M (Appellant) (Respondent) Assessee By Sh. Ajay Vohra, Sr. Adv. Sh. Shaurya, Ca Sh. Deepesh Jain, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr)

Section 147Section 148Section 148ASection 149Section 163Section 246

…148 proceedings vide it’s notice dated 30th June, 2021 followed by its order under section 148A(d) dated 20th of July, 2022 and section 148 notice dated 28th July, 2022 (pages 210 to 211) in the paper-book in light of Union of India Vs. Ashish Agarwal, (2022) 444 ITR 1 (SC), respectively. 4. We make it clear at the cost of repetition that since the assessee/appellant herein has been treated as “representative assessee”, the learned departmental authorities had issued section 163 notice dated 16th March, 2021 and passed the corresponding order under sub-section (2) thereof on 29th May, 2023 (pages 214 to 217) in t…

Sri Lakshmi Finance, Nalgonda vs. Income Tax Officer, Ward-1, Nalgonda

In the result, the assessee's appeal is allowed

ITA 1254/HYD/2024[2017-18]Status: DisposedITAT Hyderabad20 Mar 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Y V Bhanu Narayan RaoFor Respondent: : Shri K N Suresh Babu, SR-DR
Section 143(2)Section 148

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SM-A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1254/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2017-18) M/s. Sri Lakshmi Finance, Income Tax Officer, Vs. Ward-1, Suryapet. Nalgonda. PAN:AAGFS2763N (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Y V Bhanu Narayan Rao, C.A. रधजस् व द्वधरध/Revenue by:: Shri K N Suresh Babu, SR-DR सुिवधई की तधरीख/Date of hearing: 10/03/2025 घोर्णध की तधरीख/Pronouncement: 20/03/2025 आदेश/ORDER PER MADHUSUDAN SAW…

Krishnankutty Ramesh, Coimbatore vs. Deputy Commissioner of Income Tax, Delhi

In the result, appeal filed by the assessee is allowed

ITA 1565/CHNY/2024[2016-2017]Status: DisposedITAT Chennai19 Mar 2025AY 2016-2017

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

Section 148Section 148ASection 151

…g of assessment had come into operation from 01.04.2021, there was a dispute about the legal validity of the AO still issuing notice after 01.04.2021 as per the old regime; and the Hon’ble Supreme Court in the case of UOI v. Ashsih Agarwal reported in (2022) 444 ITR 1 (SC) settled the issue by exercising its inherent jurisdiction under Article 142(1) of the Constitution of India and directed the re-assessment notice issued under old regime (i.e. after 01.04.2021) to be deemed to have been issued u/s.148A(b) of the new regime. 4. Pursuant to the Hon’ble Supreme Court decision/direction in the case of Ashish Ag…

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Itd Cementation India Limited, Mumbai

ITA 5235/MUM/2024[2015-16]Status: DisposedITAT Mumbai17 Mar 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Amol Kirtane, CIT DR
Section 14Section 143(3)Section 148Section 148A

…143(3) was completed vide order dated 28.06.2017 determining total loss at Rs.177,95,92,670/-. Subsequently, notice u/s.148 was issued on 20.04.2021. Later, pursuant to the order of Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal [2022] 444 ITR 1(SC), it was directed among other things that notice issued u/s.148 shall be deemed to have been issued u/s.148A as substituted by the Finance Act, 2021 and construed or treated to be the show cause notice in terms of section 148A(b). In view of this direction, the said notice u/s.148, dated 20.04.2021 was deemed to be a show cause notice u/s.148A(b…

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Itd Cementation India Limited, Mumbai

ITA 5234/MUM/2024[2016-17]Status: DisposedITAT Mumbai17 Mar 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Amol Kirtane, CIT DR
Section 143(3)Section 148Section 148A

…143(3) was completed vide order dated 28.06.2017 determining total loss at Rs.177,95,92,670/-. Subsequently, notice u/s.148 was issued on 20.04.2021. Later, pursuant to the order of Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal [2022] 444 ITR 1(SC), it was directed among other things that notice issued u/s.148 shall be deemed to have been issued u/s.148A as substituted by the Finance Act, 2021 and construed or treated to be the show cause notice in terms of section 148A(b). In view of this direction, the said notice u/s.148, dated 20.04.2021 was deemed to be a show cause notice u/s.148A(b…

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Itd Itd Cem Joint Venture, Mumbai

In the result, appeals of both, assessee and revenue are decided as per the table below:

ITA 5232/MUM/2024[2015-16]Status: DisposedITAT Mumbai17 Mar 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Amol Kirtane, CIT DR
Section 1Section 143(3)Section 148Section 148A

…43(3) was completed vide order dated 28.06.2017 determining total loss at Rs.177,95,92,670/-. Subsequently, notice u/s. 148 was issued on 20.04.2021. Later, pursuant to the order of Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal [2022] 444 ITR 1(SC), it was directed among other things that notice issued u/s.148 shall be deemed to have been issued u/s. 148A as substituted by the Finance Act, 2021 and construed or treated to be the show cause notice in terms of section 148A(b). In view of this direction, the said notice u/s. 148, dated 20.04.2021 was deemed to be a show cause notice u/s. 148…

Itd Itd Cem Joint Venture, Mumbai vs. The Deputy Commissioner of Income Tax, Central Circle 5(1), Mumbai

ITA 4620/MUM/2024[2015-16]Status: DisposedITAT Mumbai17 Mar 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Amol Kirtane, CIT DR
Section 143(3)Section 148Section 148A

…143(3) was completed vide order dated 28.06.2017 determining total loss at Rs.177,95,92,670/-. Subsequently, notice u/s.148 was issued on 20.04.2021. Later, pursuant to the order of Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal [2022] 444 ITR 1(SC), it was directed among other things that notice issued u/s.148 shall be deemed to have been issued u/s.148A as substituted by the Finance Act, 2021 and construed or treated to be the show cause notice in terms of section 148A(b). In view of this direction, the said notice u/s.148, dated 20.04.2021 was deemed to be a show cause notice u/s.148A(b…

Itd Cementation India Limited, Mumbai vs. The Deputy Commissioner of Incme Tax, Central Circle 5(1), Mumbai, Mumai

ITA 4568/MUM/2024[2016-17]Status: DisposedITAT Mumbai17 Mar 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Amol Kirtane, CIT DR
Section 143(3)Section 148Section 148A

…143(3) was completed vide order dated 28.06.2017 determining total loss at Rs.177,95,92,670/-. Subsequently, notice u/s.148 was issued on 20.04.2021. Later, pursuant to the order of Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal [2022] 444 ITR 1(SC), it was directed among other things that notice issued u/s.148 shall be deemed to have been issued u/s.148A as substituted by the Finance Act, 2021 and construed or treated to be the show cause notice in terms of section 148A(b). In view of this direction, the said notice u/s.148, dated 20.04.2021 was deemed to be a show cause notice u/s.148A(b…

Itd Cementation India Limited, Mumbai vs. The Deputy Commissioner of Income Tax, Central Circle 5(1), Mumbai

In the result, appeals of both, assessee and revenue are decided as per the table below:

ITA 4539/MUM/2024[2015-16]Status: DisposedITAT Mumbai17 Mar 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Amol Kirtane, CIT DR
Section 1Section 143(3)Section 148Section 148A

…43(3) was completed vide order dated 28.06.2017 determining total loss at Rs.177,95,92,670/-. Subsequently, notice u/s. 148 was issued on 20.04.2021. Later, pursuant to the order of Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal [2022] 444 ITR 1(SC), it was directed among other things that notice issued u/s.148 shall be deemed to have been issued u/s. 148A as substituted by the Finance Act, 2021 and construed or treated to be the show cause notice in terms of section 148A(b). In view of this direction, the said notice u/s. 148, dated 20.04.2021 was deemed to be a show cause notice u/s. 148…

Itd Cementation India Limited, Mumbai vs. The Deputy Commissioner of Income Tax, Central Circle 5(1), Mumbai

In the result, appeals of both, assessee and revenue are decided as per the table below:

ITA 4532/MUM/2024[2019-20]Status: DisposedITAT Mumbai17 Mar 2025AY 2019-20

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Amol Kirtane, CIT DR
Section 1Section 143(3)Section 148Section 148A

…43(3) was completed vide order dated 28.06.2017 determining total loss at Rs.177,95,92,670/-. Subsequently, notice u/s. 148 was issued on 20.04.2021. Later, pursuant to the order of Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal [2022] 444 ITR 1(SC), it was directed among other things that notice issued u/s.148 shall be deemed to have been issued u/s. 148A as substituted by the Finance Act, 2021 and construed or treated to be the show cause notice in terms of section 148A(b). In view of this direction, the said notice u/s. 148, dated 20.04.2021 was deemed to be a show cause notice u/s. 148…

Cyrus Patel, Mumbai vs. Income Tax Officer Ward 23(2)(1), Mumbai

In the result, the appeal is allowed

ITA 4350/MUM/2024[2016-17]Status: DisposedITAT Mumbai17 Mar 2025AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Shri Ketan Vajani,ARFor Respondent: Shri Mahesh Pamnani, (Sr. DR)
Section 10(38)Section 143(1)Section 147Section 148Section 148ASection 151ASection 68

…gard and also the legal implications arising on account of the recent decisions of Hon’ble Supreme Court relating to the instant issue.It is contented that as per the judgment of the Hon'ble Supreme Court in the case of Union of India v. Ashish Agarwal (2022) 444 ITR 1 (SC), the notice dated 26-04-2021 was treated as notice u/s. 148A(b) of the Act. The AO issued a letter dated 01-06-2022 as per the directions of the Hon'ble Supreme Court. He also furnished the copy of the reasons recorded for reassessment and the initial approval obtained u/s. 151 of the Act with this letter. The order u/s. 148A(d) of the Act was…