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 366,314 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

Govind Mansharam Dingwa, Mumbai vs. Income Tax Officer - 22(1)(1), Mumbai

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

ITA 5019/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Jan 2026AY 2015-16

Bench: Shri Sandeep Gosain

Section 147Section 148Section 148ASection 250Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI“SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 5019 & 5020 /MUM/2025 (AYs: 2015-16 & 2016-17) Govind Mansharam vs. Income Tax Officer- Dingwa 22(1)(1) 606, 3 Navratna CHS, Room No. 319, Piramal Prabhat Colony, Near Chambers, Lalbaug, JakuCluSantacruz (E), Mumbai-400012. Mumbai-400055. PAN/GIR No:AQEPD9599B (Appellant) (Respondent) Appellant by Shri Jigar Mehta Respondent by Shri Rajesh Sakhardande, Sr. DR Date of Hearing 30.10.2025 Date of 30.01.2026 Pronouncement O R D E R PER SANDEEP GOSAIN, JM: These two appeals have been filed by the as…

Navgrahaa Jewels Private Limited, Mumbai vs. Deputy Commissioner, Mumbai

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

ITA 4786/MUM/2025[2013-14]Status: DisposedITAT Mumbai30 Jan 2026AY 2013-14

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokarnavgrahaa Jewels Private Ltd. Vs Deputy Commissioner 7(1)(1), Unit No.341 & 342, Pragati Mumbai Industrial Esrate, N. M. Joshi Aayakar Bhawan, Mumbai-400020 Marg, Lower Parel East, Mumbai-400011 Pan: Aaecn0220G Appellant Respondent Assessee By : Shri Dharan Gandhi, Adv., Ms. Vinita Nara Adv Respondent By : Shri Leyaqat Ali Aafaqui, Sr Dr Date Of Hearing : 28/01/2026 Date Of Pronouncement : 30/01/2026 O R D E R Per: Anikesh Banerjee (Jm): The Instant Appeal Of The Assessee Filed Against The Order Of The Nfac, Delhi [For Brevity ‘The Ld. Cit(A)], Order Passed Under Section 250 Of The Income Tax Act 1961 (For Brevity ‘The Act’) For Assessment Year 2013-14, Date Of Order 11.11.2024. The Impugned Order Emanated From The Order Of The Assessment

For Appellant: Shri Dharan Gandhi, Adv., Ms. Vinita Nara AdvFor Respondent: Shri Leyaqat Ali Aafaqui, SR DR

Section 14Section 147Section 148Section 148ASection 14bSection 250Section 69C

…ring the procedural history and extensions under law. The original notice under Section 148 was issued on June 25, 2021, based on information of accommodation entries. Pursuant to the Hon'ble Supreme Court's judgment in Union of India v. Ashish Agarwal (2022) 444 ITR 1 (SC), such notices issued between April 1, 2021, and June 30, 2021, were deemed as show-cause notices under Section 148A(b). Accordingly,an order under Section 148A(d) was passed on July 29, 2022, after providing opportunity, and a fresh notice under Section 148 was issued on the same date. 10. For AY 2013-14, under the old regime (pre-Finance Act,…

Jet Speed Realtors, Mumbai vs. ITO 31(2)(1), Mumbai

ITA 7537/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Jan 2026AY 2017-18

Bench: Shri Sandeep Gosain & Shri Bijayananda Pruseth

Section 147Section 148Section 148ASection 250Section 43C

…IT (A) erred in not treating the notice issued u/s 148A(b) dated 24.05.2022 and order Passed u/s 148A(d) dated 25.05 2023 as without jurisdiction, invalid, bad in law and as the instruction of the Hon'ble Supreme Court in case Ashish Agarwal and others (2022) 444 ITR 1 (SC) are not followed. 1.4 The Ld. CIT (A) erred in not treating the notice issued u/s 148A(b) and order passed u/s 148A(d) of the Act is bad in law as the Appellant was not provided any evidence or documents or statement in the records of the Assessing Officer [The Ld AOT on which the original notice u/s. 148 dated 29.07 2022 was issued 1.5. The L…

ITO 13(2)(1), Mumbai vs. Ska Sales Private Limited, Mumbai

In the result, the appeal filed by the revenue stands dismissed

ITA 5966/MUM/2025[2016-17]Status: DisposedITAT Mumbai29 Jan 2026AY 2016-17

Bench: Shri Sandeep Gosain & Shri Bijayananda Pruseth

Section 148Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. No. 5966/Mum/2025 A.Ys: 2016-17 ITO, Ward – 13(2)(1) Vs M/s SKA Sales Pvt Ltd Room No. 147, 1st Floor, . B/102, Gokul view Chs, Aayakar Bhavan, MK Thakur Complex, Kandiwali Road, Mumbai – 400 020 (E), Mumbai – 400101. PAN – AAUCS9824R (Appellant) (Respondent) CO. No. 26/Mum/2026 (Arising out of ITA No. 2883/Mum/2025) A.Ys: 2016-17 M/s SKA Sales Pvt Ltd Vs ITO, Ward – 13(2)(1) B/102, Gokul view Chs, . Room No. 147, 1st Floor, Thakur Complex, Aayakar Bhavan, MK Roa…

Bysol Enterprises Private Limited, Mumbai vs. ACIT, Circle 4(1)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 5898/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Jan 2026AY 2017-18

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

For Appellant: Shri Kapil Hirani, AdvocateFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR

Section 139(1)Section 147Section 148Section 148ASection 151Section 151A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Bysol Enterprises Pvt Ltd, Assistant Commissioner of 202, 2nd Floor Doulat Bhavan, Income Tax, Circle 4 (1) (1), Kalbadevi, Vs. Mumbai Mumbai - 400002 (PAN: AAFCB7625N) (Appellant) (Respondent) Present for: Assessee : Shri Kapil Hirani, Advocate Revenue : Shri Leyaqat Ali Aafaqui, Sr. AR Date of Hearing : 20.11.2025 Date of Pronouncement : 29.01.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of…

M/S Sheetal Clothing Company Pvt Ltd, Mumbai vs. DCIT-Circle 5(3)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 5825/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Jan 2026AY 2017-18

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Hitesh Jain, CAFor Respondent: Shri Arun Kanti Datta, CIT DR

Section 143(3)Section 147Section 148Section 148ASection 149(1)Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Sheetal Clothing Company Pvt DCIT, Circle5 (3) (1), Ltd. Mumbai 443, Sheetal Estate, M.S. Ali, Vs. Road, Grant Road, Mumbai – 400 007 (PAN: AAACS644F) (Appellant) (Respondent) Present for: Assessee : Shri Hitesh Jain, CA Revenue : Shri Arun Kanti Datta, CIT DR Date of Hearing : 27.11.2025 Date of Pronouncement : 29.01.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of National Faceless Appe…

The Hisar Leading Bank Co-Op Non-Agri Thrift & Credit Society, Hisar vs. Income-Tax Officer, Ward-1, Hisar

In the result the appeal of the assessee is allowed”

ITA 5087/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Jan 2026AY 2015-16

Bench: Shris. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 139(1)Section 142(1)Section 148Section 148ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5087/Del/2025, A.Y. 2015-16 The Hisar Leading Bank Income Tax Officer, Co-Op Non-Agri Thrift & Ward-1, Credit Society Vs. Aaykar Bhawan, Shop No. 52-53, Sector-14, Saini School, Hisar Mohalla Saniyan, Hisar (Haryana)-125001, Hisar PAN: AADAT3893L (Appellant) (Respondent) Appellantby Sh. Prem Rajpal, Advocate Sh. Pulak Rajpal, Advocate Respondent by Ms. Ankush Kalra, Sr.DR Date of Hearing 10/12/2025 Date of Pronouncement 28/01/2026 O R D E R PER RAJ K…

Gupta Builder and Developers, Mumbai vs. ACIT Central Circle 4(3), Mumbai

In the result, ground no. 3 of the assessee‟s appeal is allowed

ITA 70/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Jan 2026AY 2017-18

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm M/S. Gupta Builders & Developers Asst. Commissioner Of Income 1201 & 1202, Bhumiraj Costarica, Tax, Central Circle 4(3), Mumbai Plot No. 1 & 2, Near Moraj Circle, Vs. Sector 18, Sanpada, Navi Mumbai – 400705. Pan/Gir No. Aajfg3066H (Appellant) : (Respondent)

For Respondent: Shri Asif Karmali SR DR

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

…of appeal: 1. BECAUSE, the CIT(A) has erred in law in treating the impugned assessment order as valid ignoring the subsequent proceedings undertaken by the AO us. 148A on the same reasons as per the order of Supreme Court in the case of Ashish Agarwal (2022) 444 ITR 1 (SC) 2. BECAUSE, the CIT(A) has erred in law by holding that multiple proceedings can be initiated for the same assessment year. disregarding the fact that the subsequent proceedings under Section 148A are based on the same reasons as the additions made in the impugned assessment order. 3. BECAUSE, the CIT(A) has erred in law in treating the impu…

Diamond Tradecom Private Limited, Mumbai vs. Income Tax Officer Ward 12(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5805/MUM/2025[A.Y. 2015-16]Status: DisposedITAT Mumbai20 Jan 2026

Bench: Shri Amit Shukla & Shri Prabhash Shankardiamond Tradecom V/S. Income Tax Officer, Ward – Private Limited बनाम 12(2)(1), Room No. 147B, Shop No.1, Shiv Ganga Chs Aayakar Bhavan,M.K. Road, Ltd., Ram Kuwar Thakur Mumbai – 400020, Road, Dahisar (East), Maharashtra Mumbai – 400 068, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccd8131A Appellant/अपीलाथी .. Respondent/प्रतिवादी

For Appellant: Shri Subhash Chhajed,ARFor Respondent: Shri Umashankar Prasad, (CIT DR)

Section 147Section 148Section 149(1)(b)Section 151Section 250Section 250(6)Section 69Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Diamond Tradecom v/s. Income Tax Officer, Ward – Private Limited बनाम 12(2)(1), Room No. 147B, Shop No.1, Shiv Ganga CHS Aayakar Bhavan,M.K. Road, Ltd., Ram Kuwar Thakur Mumbai – 400020, Road, Dahisar (East), Maharashtra Mumbai – 400 068, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCD8131A Appellant/अपीलाथी .. Respondent/प्रतिवादी Appellant by : Shri Subhash Chhajed,AR Respondent by : Shri Umashankar Prasad, (CIT DR) Date of Hearing 02.12.2025 Date of Pronouncemen…

Pramod Kumar Garg, Agra vs. DCIT, Circle 2(1)(1), Agra

In the result, assessee’s appeal is allowed

ITA 427/AGR/2025[2015-16]Status: DisposedITAT Agra15 Jan 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2015-16

Section 147Section 148Section 149Section 149(1)(b)Section 250Section 3

…on and six years in case the escaped assessment amounts to or is likely to amount to more than Rs.50 lacs. In the instant case, it is not disputed that consequent upon the directions issued by Hon’ble Supreme Court in Union of India vs. Ashish Agarwal (2023) 1 SCC 617, the Assessing Officer issued fresh notice u/s. 148 of the Act on 30.07.2022, which is stated by the assessee to be beyond the period of limitation. 8. It is relevant to refer paragraph 19 (e) and 19(f) from the decision of Hon’ble Supreme Court in Rajeev Bansal (supra), which sets out the concession as made on behalf of the Revenue. “19. a. ……

Deputy Commissioner of Income Tax, Delhi vs. Lt Foods Limited, Delhi

In the result, appeal of the assessee in ITA Nos

ITA 4042/DEL/2024[2014-15]Status: DisposedITAT Delhi15 Jan 2026AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Amish S. Gupt, CIT- DR

Section 148

…ct, 1961 [the Act, for short] was issued under the unamended Act to the assessee on 03.06.2021. This notice was considered as show cause notice 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 (SC) dated 04.05.2022. Finally, notice u/s 148 of the Act for AY 2014-15 was issued on 28.07.2022. The bone of contention is whether the subsequent notice issued u/s 148 of the Act on 28.07.2022 is to be treated as time barred or not in the light of decision of Hon'ble Supreme Court in the case of Union of India Vs. Rajeev Bansal reported in 46…

Deputy Commissioner of Income Tax, Delhi vs. Lt Foods Limited, Delhi

In the result, appeal of the assessee in ITA Nos

ITA 4012/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Jan 2026AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Amish S. Gupt, CIT- DR

Section 148

ITO, New Delhi vs. Ruptex Mineral Water Private Limited, New Delhi

In the result, the appeal filed by the Department of Revenue is dismissed and cross-objection filed by Assessee are allowed

ITA 3073/DEL/2025[2017-18]Status: DisposedITAT Delhi14 Jan 2026AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2017-18 Income Tax Officer, Vs. Ruptex Mineral Water Private New Delhi. Limited, K No. 799/1 Village Burari Jagatpur B.O. Jagatpur New Delhi. Pin: 1100 84, Delhi Pan :Aabcr0261Q (Appellant) (Respondent)

Section 142(1)Section 144BSection 147Section 148Section 148ASection 151Section 250Section 68Section 69C

…2021 wet. 01.04.2021. Notice 14 of the Act as per the old provisions of section 148 of the Act applicable till 31.03.2021 should have been issued only 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 ITA No. 3073/Del.2025 & CO No.210/Del/2025 and on 28.07.2021 order was passed u/s 148A(d) and issued notice is 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(…

Kumar Matunga Project, Pune vs. Income Tax Officer Ward 7(1), Pune

In the result, the appeal of the assessee is allowed

ITA 2200/PUN/2025[2015-16]Status: DisposedITAT Pune09 Jan 2026AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR

Section 139(1)Section 142(1)Section 144Section 148Section 148ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2015-16 Kumar Matunga Project ITO, Ward 7(1), Pune 2409, East Street, Camp, Vs. Pune - 411001 PAN: AAOFK4611R (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 08-01-2026 Date of pronouncement : 09-01-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 21.08.2025 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2015-16. 2…

Mittal Homes Pvt Ltd, Delhi vs. ITO Ward-17(1), Delhi

In the result, the appeal of the Assessee is allowed

ITA 2328/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: # Shri Raj Kumar Chauhan & Shri Manish Agarwal

Section 143(1)(a)Section 148Section 148ASection 250Section 68

…| Show cause notice was issued in | | | | accordance with the decision in | 27/05/2022 | | | the case of Union of India vs | | | | Ashish<br>Agarwal<br>reported<br>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 | | | | 148/A(d) of the Act | 22/07/2022 | | 6 | Notice issued u/s 148 of the Act – | | |…

Thalla Srisailam Goud, Ibrahimpatnam vs. Income Tax Officer, Ward 9(1), Hyderabad

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

ITA 589/HYD/2024[2013-14]Status: DisposedITAT Hyderabad07 Jan 2026AY 2013-14

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Respondent: Ms. U. Mini Chandran, CIT-DR and Ms. Payal Gupta, SR-DR

Section 147Section 148

…-tax (Appeals)/NFAC ought to have noticed that the notice u/s 148 of the old law having been issued on 01.04.2021, the entire assessment proceedings consequent to such notice are bad in law in the light of the decision of the Apex Court in the Ashish Agarwal (444 ITR 1). 3. The Ld. Commissioner of Income-tax (Appeals)/NFAC erred rejecting the legal grounds raised by the Appellant w.r.t. initiation of reassessment proceeding without following due procedure prescribed under the statute. 4. The NFAC ought to have appreciated that the Assessing Officer had not recorded proper satisfaction and further initiated reasse…

Desu Enterprises, Ongole vs. ITO., Ward-1, Ongole

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

ITA 549/HYD/2024[2015-16]Status: DisposedITAT Hyderabad07 Jan 2026AY 2015-16

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं / Ita Nos.549 & 589/Hyd/2024 (निर्धारण वर्ष/Assessment Years:2015-16 & 2013-14) 1. M/S. Desu Enterprises, Ongole (A.P.) Pan: Aagfd1940C 2. Thalla Srisailam Goud, Ibrahimpatnam. Pan: Αιτpg3044K (Appellants) Vs. Income Tax Officer, Ward-1, Ongole. Income Tax Officer, Ward 9(1), Hyderabad. (Respondents) निर्धारिती द्वारा / Assessees By: राजस्व द्वारा / Revenue By: Shri Sashank Dundu, Advocate Ms. U. Mini Chandran, Cit-Dr & Ms. Payal Gupta, Sr-Dr सुनवाई की तारीख / Date Of Hearing: 06/11/2025 घोषणा की तारीख / Pronouncement: 07/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: These Appeals Are Filed By M/S. Desu Enterprises & Shri Thalla Srisailam Goud (“The Assessees”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), Dated 26.02.2024 & 09.04.2024 For The A.Ys. 2015-16 & 2013-14 Respectively. Since The Issues Involved In These Two Appeals Are Identical, They Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

For Respondent: Shri Sashank Dundu, Advocate

Section 147Section 148

Nadeem Mohammed Iqbal Patni, Mumbai vs. ITO Ward 25(3)(1), Mumbai

ITA 5549/MUM/2025[2015-16]Status: DisposedITAT Mumbai07 Jan 2026AY 2015-16

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri M. SubramanianFor Respondent: Shri Pradipsinh Saktavat

Section 142Section 144BSection 147Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Nadeem Mohammed Iqbal Patni A – 201, Swarna CHS, Unique Gardens, Kanakia, Beverly Park, Mira Road East, Thane – 401107. Maharashtra [PAN: AMAPP3180E] …………. Appellant Vs Income Tax Officer Ward 25(3)(1), Mumbai …………. Respondent Kautilya Bhavan, Mumbai – 400051. Maharashtra. Appearance For the Appellant/Assessee : Shri M. Subramanian For the Respondent/Department : Shri Pradipsinh Saktavat Date Conclusion of hearing : 16.12.2025 Pronouncement of order : 07.01.2026 O R D E R [ Pe…

The Hisar Leading Bank Co-Op Non-Agri Thrift & Credit Society, Hisar vs. Income-Tax Officer, Ward-1, Hisar

In the result, Appeal of the Assessee is allowed

ITA 5053/DEL/2025[2014-15]Status: DisposedITAT Delhi07 Jan 2026AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 139(1)Section 142(1)Section 144BSection 147Section 148Section 148ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5053/Del/2025, A.Y. 2014-15 The Hisar Leading Bank Co-Op Non-Agri Thrift & Credit Society Shop No. 52-53, Saini School, Mohalla Saniyan, Hisar (Haryana)-125001, Hisar PAN: AADAT3893L (Appellant) Income Tax Officer, Ward-1, Vs. Aaykar Bhawan, Sector-14, Hisar (Respondent) Appellantby Respondent by Sh. Prem Raj Pal, Advocate Ms. Ankush Kalra, Sr.DR Date of Hearing 08/12/2025 Date of Pronouncement 07/01/2025 ORDER PER RAJ KUMAR CHAUHAN (J.M.): 1. This app…

Global Emerging Markets India Limited, New Delhi vs. NFAC, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4050/DEL/2024[2013-2014]Status: DisposedITAT Delhi07 Jan 2026AY 2013-2014

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshglobal Emerging Markets Assessment Unit, India Limited, Income Tax Department, B-28, Pushpanjali Farms, Vs. Nfac. Bijwasan. Pan-Aaacg3233C (Appellant) (Respondent) Appellant By Ms. Prem Lata Bansal, Sr. Adv. & Shri Shivang Bansal, Adv. Respondent By Shri Rajesh Kumar Dhaneshta, Sr. Dr Date Of Hearing 03.12.2025 Date Of Pronouncement 07.01.2026

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 15.05.2022. The assessee filed its reply on 02.06.2022 and 07.06.2022. The ld AO passed an order u/s 148A(d) of the Act on 28.06.2022 rejecting the objections of the assessee and proceeded to issue notice u/s 148 of the Act on 28.06.2022. All these facts are not in…