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

Dy. Commissioner of Income Tax, Central Circle 3, Delhi vs. Pankaj Goel, Delhi

ITA 4159/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Dec 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Dy. Commissioner Of Vs. Sh. Pankaj Goel, Income Tax, 662/3A, Ghati Road, Central Circle-3, Anand Paravt, Central Delhi, Delhi New Delhi Pan: Aswpg8949E (Appellant) (Respondent) With C.O. No.236/Del/2025 [Arising Out Of Ita No.4159/Del/2025] Assessment Year: 2017-18 Sh. Pankaj Goel, Vs. Dy. Commissioner Of Income 662/3A, Ghati Road, Tax, Anand Paravt, Central Circle-3, Central Delhi, Delhi New Delhi Pan: Aswpg8949E (Appellant) (Respondent) Assessee By Ms. Mansi Jain, Adv. Sh. Siddharth Bajaj, Adv. Department By Sh. Siddharth Bhim Singh Meena, Cit(Dr) Date Of Hearing 08.12.2025 Date Of Pronouncement 17.12.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.4159/Del/2025 Along With Assessee’S Cross Objection C.O. No. 236/Del/2025 For Assessment & C.O. No.236/Del/2025

Section 13ASection 147Section 148Section 148ASection 151Section 29A

…after 31.03.2021 but under the unamended provisions relating to the re-assessment of income that had escaped assessment. 4. The Revenue appealed the decisions rendered by various High Courts to the Supreme Court of India. In Union of India v. Ashish Agarwal: 2022 SCC OnLine SC 543 - which was one of such appeals arising from the decision of the Allahabad High Court - the Supreme Court delivered its decision on 04.05.2022, whereby it concurred with the view that the amended provisions which came into force after 31.03.2021 would be applicable to notices issued thereafter. However, the Supreme Court also issued ce…

Income Tax Officer, Ward-9(1), Kolkata vs. Sanmukh Vincom Private Limited, Hyderabad

In the result, the appeal of the Revenue is dismissed

ITA 1238/KOL/2025[2014-15]Status: DisposedITAT Kolkata15 Dec 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Income Tax Officer, Ward 9(1), Sanmukh Vincom Private Kolkata Limited 5Th Floor, Room No.5/12/2B, 15-2-380/382, Landmark Centre, Aaykar Bhawan, P-7, Shop No.3, Siddiamber Bazar, Vs. Chowringhee Square, Hyderabad, Telangana-500012, Kolkata-700069, West Bengal Hyderabad (Appellant) (Respondent) Pan No. Aalcs9735Q Assessee By : Shri Siddharth Jhajharia, Ar Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 02.12.2025 Date Of Pronouncement: 15.12.2025

For Appellant: Shri Siddharth Jhajharia, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 148Section 148ASection 69A

…misused and exploited by brokers and traders to launder huge sum of black money. Accordingly, the ld. AO issued notice u/s 148 of the Act on 08.04.2021, on the basis of the credible information on record. Thereafter, in view of the decision of Ashish Agarwal (444 ITR 1), the notice u/s 148A(b) of the Act was issued to the assessee and thereafter, the order u/s 148A(d) of the Act was passed and finally, the notice u/s 148 of the act was issued on 27.07.2022. During the course of assessment proceedings, the ld. AO called for the information/ details from the assessee, which were partly filed. Finally, the ld. AO tr…

Techno Residency Co Operative Housing Society Limited, Mumbai vs. Income Tax Officer Ward 20(2)(1), Mumbai

Appeal is allowed

ITA 5742/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Dec 2025AY 2015-16

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Shri Dharan Gandhi & Ms. Vinita NaraFor Respondent: Shri Hemanshu Joshi
Section 144BSection 147Section 148Section 234ASection 249Section 271(1)(b)Section 69ASection 80P

…to amendment introduced by the Finance Act, 2021 [for short ‘the Old Regime’] between 1st April 2021 and 30th June 2021 which were quashed by the various High Courts. The Hon’ble Supreme Court noted that in the case of Union of India v. Ashish Agarwal [2023] 1 SCC 617, exercising powers under Section 142 of the Constitution, the Apex Court had directed that the reassessment notices issued under Section 148 of the Old Regime shall be deemed to notices issued under Section 148A(b) of the New Regime [i.e., Section 148/148A and other applicable provisions of the Act as amended by the Finance Act, 2021]. The Assessin…

Dr. Reddys, Laboratories Limited, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

In the result, both the appeals of the Assessee are allowed

ITA 491/HYD/2022[2018-19]Status: DisposedITAT Hyderabad10 Dec 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’S Laboratories Limited, Hyderabad. The Acit, Vs. Pin – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. Pan Aaacd7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Padamchand Khincha राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

For Appellant: CA Padamchand KhinchaFor Respondent: MS. U Mini Chandran, CIT-DR
Section 143(3)Section 144C(5)Section 92C

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’s Laboratories Limited, Hyderabad. The ACIT, vs. PIN – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. PAN AAACD7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA Padamchand Khincha राज" व "ारा /Revenue by: MS. U Mini Chandran, CIT-DR सुनवाई की तारीख/Date of hearing: 27.11.2025 घोषणा की तारीख/Pronouncement: 10.12.2025 आदेश/OR…

Dr. Reddys, Laboratories Limited, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

In the result, both the appeals of the Assessee are allowed

ITA 490/HYD/2022[2017-18]Status: DisposedITAT Hyderabad10 Dec 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’S Laboratories Limited, Hyderabad. The Acit, Vs. Pin – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. Pan Aaacd7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Padamchand Khincha राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

For Appellant: CA Padamchand KhinchaFor Respondent: MS. U Mini Chandran, CIT-DR
Section 143(3)Section 144C(5)Section 92C

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’s Laboratories Limited, Hyderabad. The ACIT, vs. PIN – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. PAN AAACD7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA Padamchand Khincha राज" व "ारा /Revenue by: MS. U Mini Chandran, CIT-DR सुनवाई की तारीख/Date of hearing: 27.11.2025 घोषणा की तारीख/Pronouncement: 10.12.2025 आदेश/OR…

Mohd Ayyub, Delhi vs. Income Tax Officer, Ward-28(1), Delhi

The appeal of the assessee is allowed

ITA 4882/DEL/2025[2015-16]Status: DisposedITAT Delhi10 Dec 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Naveen Chandramohd. Ayyub Vs. Ito, Ward – 28(1) C-15/1, Shaheen Bagh, Civic Centre, Abul Fazal, Enclave-Ii, Minto Road, Jamia Nagar Okhla, New Delhi – 110002 New Delhi – 110025 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Boxpa9409P Appellant .. Respondent

For Appellant: Ms. Meenal Goyal, CAFor Respondent: Sh. Om Prakash, Sr. DR
Section 147Section 148Section 148A

…benefit of Hon’ble Supreme Court decision for extended period for issue of notice under Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020, (TOLA 2020), as per Ashish Agarwal's decision ([2022] 138 taxmann.com 64/286 Taxman 183/444 ITR 1 (SC), will not be applicable. Thus, we are inclined to sustain additional ground, the impugned assessment and the consequential proceeding are quashed. The appeal of the assessee is allowed. Order pronounced in the open court on 10.12.2025 (Anubhav Sharma) JUDICIAL MEMBER Dated 10.12.2025 Rohit, Sr. PS…

Anand Swaroop, Delhi vs. ITO Ward 60(6), Delhi

In the result, appeal of the assessee in ITA No

ITA 3306/DEL/2025[2015-16]Status: DisposedITAT Delhi10 Dec 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Ms. Ankush Kalra, Sr. DR
Section 148

…t, 1961 [the Act, for short] was issued under the unamended Act to the assessee on 30.06.2021. 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 was issued on 14.07.2022. The bone of contention is whether the subsequent notice issued u/s 148 of the Act on 14.07.2022 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 469 ITR 46 (SC). 4.…

Motiwala Auto Pvt. Ltd., Aurangabad vs. ITO, Ward1(1), Auranabad, Aurangabad

In the result, the appeal of the assessee is allowed

ITA 486/PUN/2025[2015-16]Status: DisposedITAT Pune09 Dec 2025AY 2015-16
For Appellant: Shri Shubham N. RathiFor Respondent: Shri Rajesh Haladkar
Section 142(1)Section 144Section 147Section 148Section 251(1)(a)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.486/PUN/2025 निर्धारण वर्ष / Assessment Year : 2015-16 Motiwala Auto Private Limited, Opposite Govt. Milk Scheme, Jalna Road, Aurangabad-431005 Vs. Income Tax Officer, Ward-1(1), Aurangabad PAN : AAECM7122Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Shubham N. Rathi Department by : Shri Rajesh Haladkar Date of hearing : 30-10-2025 Date of Pronouncement : 09-12-2025 आदेश / ORDER PER ASTHA CHANDRA, J…

Rajesh Batra, New Delhi vs. ITO Ward 29(1), Delhi

In the result ITA No.4420/Del/2025 is allowed

ITA 4421/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Dec 2025AY 2015-16

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4419, 4420 & 4421/Del/2025 िनधा"रणवष"/Assessment Years:2012-13, 2014-15 & 2015-16 बनाम Shri Rajesh Batra, Income Tax Officer, B-96, Shivalik, New Delhi. Vs. Ward 29(1), Pan No.Aahpb4919N Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 01Section 148Section 149(1)Section 149(1)(b)Section 250

…ITA Nos.4419, 4420 & 4421/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4419, 4420 & 4421/Del/2025 िनधा"रणवष"/Assessment Years:2012-13, 2014-15 & 2015-16 बनाम SHRI RAJESH BATRA, INCOME TAX OFFICER, B-96, Shivalik, New Delhi. Vs. Ward 29(1), PAN No.AAHPB4919N Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Lalit Mohan, CA Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR सुनवाईक"तारीख/ Date of hearing: 09.12.2025 09.12.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R…

Rajesh Batra, New Delhi vs. ITO, Ward 29(1), Delhi

In the result ITA No.4420/Del/2025 is allowed

ITA 4420/DEL/2025[2014-15]Status: DisposedITAT Delhi09 Dec 2025AY 2014-15

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4419, 4420 & 4421/Del/2025 िनधा"रणवष"/Assessment Years:2012-13, 2014-15 & 2015-16 बनाम Shri Rajesh Batra, Income Tax Officer, B-96, Shivalik, New Delhi. Vs. Ward 29(1), Pan No.Aahpb4919N Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 01Section 148Section 149(1)Section 149(1)(b)Section 250

…ITA Nos.4419, 4420 & 4421/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4419, 4420 & 4421/Del/2025 िनधा"रणवष"/Assessment Years:2012-13, 2014-15 & 2015-16 बनाम SHRI RAJESH BATRA, INCOME TAX OFFICER, B-96, Shivalik, New Delhi. Vs. Ward 29(1), PAN No.AAHPB4919N Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Lalit Mohan, CA Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR सुनवाईक"तारीख/ Date of hearing: 09.12.2025 09.12.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R…

Rajesh Batra, New Delhi vs. ITO Ward 29(1), Delhi

In the result ITA No.4420/Del/2025 is allowed

ITA 4419/DEL/2025[2012-13]Status: DisposedITAT Delhi09 Dec 2025AY 2012-13

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4419, 4420 & 4421/Del/2025 िनधा"रणवष"/Assessment Years:2012-13, 2014-15 & 2015-16 बनाम Shri Rajesh Batra, Income Tax Officer, B-96, Shivalik, New Delhi. Vs. Ward 29(1), Pan No.Aahpb4919N Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 01Section 148Section 149(1)Section 149(1)(b)Section 250

…ITA Nos.4419, 4420 & 4421/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4419, 4420 & 4421/Del/2025 िनधा"रणवष"/Assessment Years:2012-13, 2014-15 & 2015-16 बनाम SHRI RAJESH BATRA, INCOME TAX OFFICER, B-96, Shivalik, New Delhi. Vs. Ward 29(1), PAN No.AAHPB4919N Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Lalit Mohan, CA Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR सुनवाईक"तारीख/ Date of hearing: 09.12.2025 09.12.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R…

Javeed Khan Ahemad Khan, Yawal vs. Income Tax Officer Ward 2(1), Jalgaon

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

ITA 2738/PUN/2024[2017-18]Status: DisposedITAT Pune08 Dec 2025AY 2017-18

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Shubham N. Rathi (virtual)For Respondent: Shri Bharat Andhale, Addl.CIT
Section 142(1)Section 147Section 148Section 148ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.2738/PUN/2024 (Assessment Year 2017-2018) Javeed Khan Ahemad ITO, Ward-2(1), Jalgaon Khan, Babuji Pura, Pinjar Wada, Yawal, vs. Maharashtra. PAN : DFDPK 2746 Q (Appellant) (Respondent) For Assessee : Shri Shubham N. Rathi (virtual) For Revenue : Shri Bharat Andhale, Addl.CIT (virtual) Date of Hearing : 03.12.2025 Date of Pronouncement : 08.12.2025 ORDER PER : MANISH BORAD, AM This appeal at the instance of the assessee is directed against the order of National Fac…

Maria Rojalu Pothakamuri, Narsaraopeta vs. Income-Tax Officer, Ward-1, Narsaraopeta

In the result, appeal of the assessee is allowed

ITA 587/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2015-16

Bench: Ld. CIT(A). Before Ld. CIT(A), assessee has raised various grounds challenging the assessment order. After considering the submissions of the assessee, Ld.CIT(A) dismissed the appeal of the assessee. 4. Being aggrieved by the order of the Ld. CIT(A), assessee filed an appeal before the Tribunal by raising following grounds of

Section 139Section 147Section 148Section 148ASection 149(1)(b)Section 69ASection 748

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री एस बालाकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI S BALAKRISHNAN HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.587/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2015-16) Maria Rojalu Pothamuri Vs. Income Tax Officer Narsaraopet Ward-1 PAN : APIPP1604G Narsaraopet (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदधतध कध प्रनतनिनर्त्व/ : Shri I Kama Sastry, CA Assessee Represented by रधजस्व कध प्रनतनिनर्त्व/ : Dr.Aparna Villuri, Sr.AR Department Represented by सुिवध…

Asha Choudhury, Imphal vs. Income Tax Ward 1 Imphal, Imphal

ITA 303/GTY/2025[2016-2017]Status: DisposedITAT Guwahati04 Dec 2025AY 2016-2017

Bench: the date of hearing.”

Section 147Section 148Section 148ASection 151ASection 20Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 302/GTY/2025 Assessment Year: 2015-2016 & I.T.A. No. 303/GTY/2025 Assessment Year: 2016-2017 Asha Choudhury, Khoyathong Road, Imphal - 795001 [PAN: ABMPC7813Q] ...............…...……………....Appellant vs. Income Tax Officer, Ward 1, Imphal, 3rd Floor, Income Tax Office, Old Lambulane, Central Jail Road, Imphal - 795001 ...…..…................................. Respondent Appearances by: Assessee represented by : Babulal Jain, FCA Depar…

Asha Choudhury, Imphal vs. Income Tax Officer Ward 1 Imphal, Imphal

ITA 302/GTY/2025[2015-2016]Status: DisposedITAT Guwahati04 Dec 2025AY 2015-2016

Bench: the date of hearing.”

Section 147Section 148Section 148ASection 151ASection 20Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 302/GTY/2025 Assessment Year: 2015-2016 & I.T.A. No. 303/GTY/2025 Assessment Year: 2016-2017 Asha Choudhury, Khoyathong Road, Imphal - 795001 [PAN: ABMPC7813Q] ...............…...……………....Appellant vs. Income Tax Officer, Ward 1, Imphal, 3rd Floor, Income Tax Office, Old Lambulane, Central Jail Road, Imphal - 795001 ...…..…................................. Respondent Appearances by: Assessee represented by : Babulal Jain, FCA Depar…

Sudhaker Munigeti, Adilabad vs. ITO., Ward-1, Adilabad

In the result, appeal of the Assessee is allowed

ITA 471/HYD/2025[2019-20]Status: DisposedITAT Hyderabad03 Dec 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.471/Hyd/2025 Assessment Years – 2019-2020 Sudhaker Munigeti, The Income Tax Officer, Vs. Adilabad – 504 001. Ward-1, Telangana. Adilabad. Pan Acapm9247K Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca, A Srinivas राज" व "ारा /Revenue By: Ms Malathi B. Sr. Ar

For Appellant: CA, A SrinivasFor Respondent: MS Malathi B. Sr. AR
Section 143(2)Section 145ASection 147Section 148Section 148ASection 48

…ear 2019-2020 under consideration. The Jurisdictional Assessing Officer [in short “JAO”] thereafter issued notice u/sec.148 dated 29.03.2023 and in pursuance to Judgment of Hon’ble Supreme Court in the case of Union of India And Ors. vs. Ashish Agarwal [2022] 444 ITR 1 (SC), the Assessing Officer issued notice u/sec.148A(b) on 28.02.2023. The assessee did 4 ITA.No.471/Hyd./2025 not file any reply to the said show cause notice and the Assessing Officer passed the order u/sec.148A(d) on 29.03.2023. On the same day, the Assessing Officer has also issued notice u/sec.148 dated 29.03.2023. The assessee has filed it’s…

Shree Prasad Jewellers, Rourkela vs. Income Tax Officer, Ward-1, Rourkela

In the result, appeal of the assessee is allowed

ITA 177/CTK/2025[2017-18]Status: DisposedITAT Cuttack02 Dec 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.177/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Shree Prasad Jewellers, Vs Ito, Ward-1, Rourkela Sai Bihar, Sundargarh-770001 Pan No. :Abgfs 9081 E (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri S.K.Agarwalla, Ar राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 02/12/2025 घोषणा की तारीख/Date Of Pronouncement : 02/12/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Passed By The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 18.09.2025 For The Assessment Year 2013-2014. 2. At The Outset, We Found That The Appeal Of The Assessee Is Delayed By 10 Days. In This Regard, The Assessee Has Filed Condonation Of Application Along With Affidavit Stating Sufficient Reasons For Condonation Of Delay, Which Are Not Found To Be False. Ld. Sr. Dr Did Not Object To Condone The Delay. Accordingly, We Condone The Delay Of 10 Days Delay & Proceed To Dispose Off The Appeal. 3. The Ld. Ar During The Course Of Hearing Submitted A Chart Stating Therein The Surviving Period Of Notice Issued U/S.148 Of The Act & Submitted That As Per The Decision Of The Hon’Ble Supreme Court In The Case

For Appellant: Shri S.K.Agarwalla, ARFor Respondent: Shri Vijay Singh, Sr.DR
Section 148Section 148ASection 149Section 151Section 151(2)Section 3(1)

…the appeal. 3. The ld. AR during the course of hearing submitted a chart stating therein the surviving period of notice issued u/s.148 of the Act and submitted that as per the decision of the Hon’ble Supreme Court in the case 2 of Ashish Agarwal, reported in 441 ITR 1 (SC) and in view of the Instruction issued by the CBDT in Instruction No.1/2022 requiring AO to treat notices issued under Section 148 between 01.04.2021 and 30.06.2021 as deemed show cause notices under Section 148A(b) of the new reassessment regime, the notice itself is liable to be quashed so also the assessment framed by the AO and confirmed by…

Brijesh Chandwani, Hyderabad vs. DCIT., Circle -6(1), Hyderabad

In the result, appeal of the assessee for the assessment year 2020-2021 is allowed for statistical purposes

ITA 1528/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad28 Nov 2025AY 2020-2021

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The Dcit, Circle-6(1), Vs. Hyderabad – 500 034 Hyderabad. Pan Adkpc1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा /Revenue By: Sri Ranjan Agrawala, Sr. Ar

For Appellant: CA Pawan Kumar ChakrapaniFor Respondent: Sri Ranjan Agrawala, Sr. AR
Section 133ASection 143(1)(a)Section 143(3)Section 147Section 148Section 148ASection 234A

…assessment u/sec.143(3) was completed on 19.12.2018. The Assessing Officer thereafter issued notice u/sec.148 dated 30.06.2021 and subsequently, in pursuance to Judgment of Hon’ble Supreme Court in the case of Union of India And Ors. vs. Ashish Agarwal [2022] 444 ITR 1 (SC), the Assessing Officer issued notice u/sec.148A(b) on 25.05.2022. The assessee did not file any reply to the said show cause notice and the Assessing Officer 5 ITA.No.1527 & 1528/Hyd./2025 passed the order u/sec.148A(d) on 29.07.2022. On the same day, the Assessing Officer has also issued notice u/sec.148 dated 29.07.2022. 5. Before the Tribu…

Brijesh Chandwani, Hyderabad vs. DCIT., Circle -6(1), Hyderabad

The appeal of the Assessee is allowed on this ground alone

ITA 1527/HYD/2025[2016-2017]Status: DisposedITAT Hyderabad28 Nov 2025AY 2016-2017
For Appellant: CA Pawan Kumar ChakrapaniFor Respondent: Sri Ranjan Agrawala, Sr. AR
Section 133ASection 143(1)(a)Section 143(3)Section 147Section 148Section 148ASection 234A

…assessment u/sec.143(3) was completed on 19.12.2018. The Assessing Officer thereafter issued notice u/sec.148 dated 30.06.2021 and subsequently, in pursuance to Judgment of Hon'ble Supreme Court in the case of Union of India And Ors. vs. Ashish Agarwal [2022] 444 ITR 1 (SC), the Assessing Officer issued notice u/sec.148A(b) on 25.05.2022. The assessee did not file any reply to the said show cause notice and the Assessing Officer passed the order u/sec.148A(d) on 29.07.2022. On the same day, the Assessing Officer has also issued notice u/sec.148 dated 29.07.2022. 5. Before the Tribunal, the learned Authorised Repr…

Vinod Ojha, Hyderabad vs. Income Tax Officer, Ward-5(1), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1231/HYD/2024[2016-17]Status: DisposedITAT Hyderabad28 Nov 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1231/Hyd/2024 (िनधा"रण वष"/Assessment Year 2016-2017) Vinod Ojha, The Income Tax Officer, Ward-5(1), Hyderabad-500012. Vs. Hyderabad – 500 057. Telangana. Telangana. Pan Aahpo3171F (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Kumar Pal Tated राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr

For Appellant: CA Kumar Pal TatedFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 139(1)Section 144Section 147Section 148Section 149

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1231/Hyd/2024 (िनधा"रण वष"/Assessment Year 2016-2017) Vinod Ojha, The Income Tax Officer, Ward-5(1), Hyderabad-500012. vs. Hyderabad – 500 057. Telangana. Telangana. PAN AAHPO3171F (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA Kumar Pal Tated राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT-DR सुनवाई की तारीख/Date of hearing…