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

Krishana Rani, Haryana vs. Income Tax Officer Ward-1, Hissar, Haryana

In the result, the appeal of the assessee is allowed

ITA 3027/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri M. Balaganesh & Ms Madhumita Roykrishana Rani, Vs. Income Tax Officer, 31, New Anaj Mandi, Ward-1, Hissar, Hansi, Haryana Hayana (Appellant) (Respondent) Pan: Abapr3201M

For Appellant: Shri Satyajeet Goel, CAFor Respondent: Shri Om Parkash, Sr. DR
Section 147Section 148Section 148ASection 151

…e initial notice u/s 148 of the Act was given on 22.04.2021. A show cause notice u/s 148A(b) of the Act was issued to the assessee on 01.06.2022 pursuant to 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. The order u/s 148A(d) was passed on 29.07.2022. Finally notice u/s 148 of the Act was issued on 30.07.2022. Since, the reopening has been done beyond 3 years from the end of the relevant assessment year, the approval u/s 151 of the Act ought to have been obtained from the Ld PCCIT instead of ld PCIT. The main dispute is that…

Ess Gee Trendz Private Limited, Peeragarhi vs. Assistant Commissioner of Income Tax, Rohtak

In the result, the appeals of the Assessee in ITA Nos

ITA 3014/DEL/2025[2016-17]Status: DisposedITAT Delhi28 Nov 2025AY 2016-17

Bench: Shri M. Balaganesh & Ms Madhumita Roy

For Appellant: Shri Anuj Tiwari, CAFor Respondent: Shri Om Parkash, Sr. DR
Section 143(3)Section 144Section 147Section 148Section 149Section 151Section 68

…re under the amended reassessment regime introduced by the Finance Act, 2021, effective from 01.04.2021, and has also failed to comply with the binding judgment of the Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal [2022] 286 Taxman 83/444 ITR 1 (SC) 4. That the reassessment is bad in law as the same has been initiated beyond four years from the end of the relevant assessment year without recording any satisfaction regarding the alleged failure of the assessee to fully and truly disclose all material facts, as required under the first proviso to section 147 of the Act. 5. That the notice i…

Ess Gee Trendz Private Limited, Peeragarhi vs. Assisstant Commissioner of Income Tax, Rohtak

In the result, the appeals of the Assessee in ITA Nos

ITA 3013/DEL/2025[2016-17]Status: DisposedITAT Delhi28 Nov 2025AY 2016-17

Bench: Shri M. Balaganesh & Ms Madhumita Roy

For Appellant: Shri Anuj Tiwari, CAFor Respondent: Shri Om Parkash, Sr. DR
Section 143(3)Section 144Section 147Section 148Section 149Section 151Section 68

…re under the amended reassessment regime introduced by the Finance Act, 2021, effective from 01.04.2021, and has also failed to comply with the binding judgment of the Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal [2022] 286 Taxman 83/444 ITR 1 (SC) 4. That the reassessment is bad in law as the same has been initiated beyond four years from the end of the relevant assessment year without recording any satisfaction regarding the alleged failure of the assessee to fully and truly disclose all material facts, as required under the first proviso to section 147 of the Act. 5. That the notice i…

Ess Gee Trendz Private Limited, Peeragarhi vs. Assistant Commissioner of Income Tax, Rohtak

In the result, the appeals of the Assessee in ITA Nos

ITA 3012/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Nov 2025AY 2015-16

Bench: Shri M. Balaganesh & Ms Madhumita Roy

For Appellant: Shri Anuj Tiwari, CAFor Respondent: Shri Om Parkash, Sr. DR
Section 143(3)Section 144Section 147Section 148Section 149Section 151Section 68

…re under the amended reassessment regime introduced by the Finance Act, 2021, effective from 01.04.2021, and has also failed to comply with the binding judgment of the Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal [2022] 286 Taxman 83/444 ITR 1 (SC) 4. That the reassessment is bad in law as the same has been initiated beyond four years from the end of the relevant assessment year without recording any satisfaction regarding the alleged failure of the assessee to fully and truly disclose all material facts, as required under the first proviso to section 147 of the Act. 5. That the notice i…

Ess Gee Trendz Private Limited, Peeragarhi vs. Assisstant Commissioner of Income Tax, Rohtak

In the result, the appeals of the Assessee in ITA Nos

ITA 3011/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Nov 2025AY 2015-16

Bench: Shri M. Balaganesh & Ms Madhumita Roy

For Appellant: Shri Anuj Tiwari, CAFor Respondent: Shri Om Parkash, Sr. DR
Section 143(3)Section 144Section 147Section 148Section 149Section 151Section 68

…re under the amended reassessment regime introduced by the Finance Act, 2021, effective from 01.04.2021, and has also failed to comply with the binding judgment of the Hon'ble Supreme Court in the case of Union of India vs. Ashish Agarwal [2022] 286 Taxman 83/444 ITR 1 (SC) 4. That the reassessment is bad in law as the same has been initiated beyond four years from the end of the relevant assessment year without recording any satisfaction regarding the alleged failure of the assessee to fully and truly disclose all material facts, as required under the first proviso to section 147 of the Act. 5. That the notice i…

Income-Tax Officer, Ward-4(1)(1), Ahmedabad vs. Shree Vishvamurte Trad Invest Private Limited, Ahmedabad

In the result, the appeal filed by the assessee in ITA No

ITA 432/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115BSection 143(1)Section 147Section 148Section 68Section 69C

…148 notice during the extended time period as per Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020 (hereinafter referred as TOLA). In view of the Apex Court judgment in the case of Union of India Vs. Ashish Agrawal reported in (2022) 444 ITR 1 (SC) wherein the notice issued was to be treated as notice u/s. 148A(b) of the Act which has come into the statute with effect from 01-04-2021. 6.1. The Hon’ble Supreme Court in the later judgment in the case of Union of India Vs. Rajeev Bansal reported in (2024) 469 ITR 46 laid down the law to consider such notice as valid notice or invalid notice…

Shree Vishvamurte Tradinvest Private Limited, Ahmedabad vs. ITO Ward 4 (1) (1), Ahmedabad

In the result, the appeal filed by the assessee in ITA No

ITA 103/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115BSection 143(1)Section 147Section 148Section 68Section 69C

…148 notice during the extended time period as per Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020 (hereinafter referred as TOLA). In view of the Apex Court judgment in the case of Union of India Vs. Ashish Agrawal reported in (2022) 444 ITR 1 (SC) wherein the notice issued was to be treated as notice u/s. 148A(b) of the Act which has come into the statute with effect from 01-04-2021. 6.1. The Hon’ble Supreme Court in the later judgment in the case of Union of India Vs. Rajeev Bansal reported in (2024) 469 ITR 46 laid down the law to consider such notice as valid notice or invalid notice…

Epam Systems India Private Limited, Hyderabad vs. DCIT, Circle -8 (1), Hyderabad

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

ITA 83/HYD/2022[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.83 & 498/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Epam Systems India The Dcit & The Acit, Private Limited, Vs. Circle-8(1), Hyderabad – 500 081 Hyderabad. Pan Aaacw2012R (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Shreyas Sardesai राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: CA Shreyas SardesaiFor Respondent: MS U Mini Chandran, CIT-DR
Section 143(3)

…1 ITA.Nos.83 and 498/Hyd./2022 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.83 & 498/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 EPAM Systems India The DCIT & The ACIT, Private Limited, vs. Circle-8(1), Hyderabad – 500 081 Hyderabad. PAN AAACW2012R (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA Shreyas Sardesai राज" व "ारा /Revenue by: MS U Mini Chandran, CIT-DR सुनवाई की तारीख/Date of hearing: 24.11.2025 घोषणा की तारीख/Pronouncement: 26.11…

Epam Systems India Private Limited, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

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

ITA 498/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.83 & 498/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Epam Systems India The Dcit & The Acit, Private Limited, Vs. Circle-8(1), Hyderabad – 500 081 Hyderabad. Pan Aaacw2012R (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Shreyas Sardesai राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: CA Shreyas SardesaiFor Respondent: MS U Mini Chandran, CIT-DR
Section 143(3)

…1 ITA.Nos.83 and 498/Hyd./2022 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.83 & 498/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 EPAM Systems India The DCIT & The ACIT, Private Limited, vs. Circle-8(1), Hyderabad – 500 081 Hyderabad. PAN AAACW2012R (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA Shreyas Sardesai राज" व "ारा /Revenue by: MS U Mini Chandran, CIT-DR सुनवाई की तारीख/Date of hearing: 24.11.2025 घोषणा की तारीख/Pronouncement: 26.11…

Repal Renewables Private Limited, Hyderabad vs. DCIT Circle -3(1), Hyderabad

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

ITA 481/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.116 & 481/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Repal Renewables Private Limited, The Dcit, Circle-3(1), Vs. Hyderabad. Hyderabad – 500 081 Pan Aagcr9762B (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Harsh R Shah, Advocate & Ca Karan Jain राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: Sri Harsh R Shah, Advocate &For Respondent: MS U Mini Chandran, CIT-DR
Section 115JSection 143(3)Section 153Section 234Section 234BSection 234DSection 270A

…not find any merits in the arguments of the learned DR that the limitation for passing the assessment order was extended by the Hon’ble Supreme Court. We further note that even the Hon’ble Supreme Court in the case of Union of India vs., Ashish Agarwal [2022] 444 ITR 1 (SC) and Union of India & Ors. vs. Rajeev Bansal [2024] 469 ITR 46 (SC) has considered the extension of limitation only to the extent of TOLA Notification. We further note that an identical issue has been considered by this Tribunal in the case of Aveva Solutions India LLP, Hyderabad vs., ITO, Ward-8(1), Hyderabad in ITA.No.1170/Hyd./2024 vide Orde…

Repal Green Power Private Limited, Hyderabad vs. DCIT Circle -3(1), Hyderabad

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

ITA 474/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.125/Hyd/2022 Assessment Year 2017-2018 Repal Green Power Private Limited, The Dcit, Circle-8(1), Vs. Hyderabad. Hyderabad – 500 081 Pan Aahcr2187F (Appellant) (Respondent) आ.अपी.सं /Ita No.474/Hyd/2022 Assessment Year 2018-2019 Repal Green Power Private Limited, The Dcit, Circle-3(1), Vs. Hyderabad. Hyderabad – 500 081 Pan Aahcr2187F (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Harsh R Shah, Advocate & Ca Karan Jain राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: Sri Harsh R Shah, Advocate &For Respondent: MS U Mini Chandran, CIT-DR
Section 143(3)Section 234Section 234DSection 270ASection 32Section 32A

…not find any merits in the arguments of the learned DR that the limitation for passing the assessment order was extended by the Hon’ble Supreme Court. We further note that even the Hon’ble Supreme Court in the case of Union of India vs., Ashish Agarwal [2022] 444 ITR 1 (SC) and Union of India & Ors. vs. Rajeev Bansal [2024] 469 ITR 46 (SC) has considered the extension of limitation only to the extent of TOLA Notification. We further note that an identical issue has been considered by this Tribunal in the case of Aveva Solutions India LLP, Hyderabad vs., ITO, Ward-8(1), Hyderabad in ITA.No.1170/Hyd./2024 vide Orde…

Repal Green Power Private Limited, Hyderabad vs. DCIT, Circle 8(1), Hyderabad

ITA 125/HYD/2022[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.125/Hyd/2022

For Appellant: Sri Harsh R Shah, Advocate &For Respondent: MS U Mini Chandran, CIT-DR
Section 143(3)Section 234Section 234DSection 270ASection 32Section 32A

…not find any merits in the arguments of the learned DR that the limitation for passing the assessment order was extended by the Hon'ble Supreme Court. We further note that even the Hon'ble Supreme Court in the case of Union of India vs., Ashish Agarwal [2022] 444 ITR 1 (SC) and Union of India & Ors. vs. Rajeev Bansal [2024] 469 ITR 46 (SC) has considered the extension of limitation only to the extent of TOLA Notification. We further note that an identical issue has been considered by this Tribunal in the case of Aveva Solutions India LLP, Hyderabad vs., ITO, Ward-8(1), Hyderabad in ITA.No.1170/Hyd./2024 vide Orde…

Repal Renewables Private Limited, Hyderabad vs. DCIT, Circle 8(1), Hyderabad

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

ITA 116/HYD/2022[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.116 & 481/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Repal Renewables Private Limited, The Dcit, Circle-3(1), Vs. Hyderabad. Hyderabad – 500 081 Pan Aagcr9762B (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Harsh R Shah, Advocate & Ca Karan Jain राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: Sri Harsh R Shah, Advocate &For Respondent: MS U Mini Chandran, CIT-DR
Section 115JSection 143(3)Section 153Section 234Section 234BSection 234DSection 270A

…not find any merits in the arguments of the learned DR that the limitation for passing the assessment order was extended by the Hon’ble Supreme Court. We further note that even the Hon’ble Supreme Court in the case of Union of India vs., Ashish Agarwal [2022] 444 ITR 1 (SC) and Union of India & Ors. vs. Rajeev Bansal [2024] 469 ITR 46 (SC) has considered the extension of limitation only to the extent of TOLA Notification. We further note that an identical issue has been considered by this Tribunal in the case of Aveva Solutions India LLP, Hyderabad vs., ITO, Ward-8(1), Hyderabad in ITA.No.1170/Hyd./2024 vide Orde…

Satendra Pal Singh, New Delhi vs. ITO, Ward 36(1), Delhi

Appeal is allowed

ITA 6627/DEL/2025[2016-17]Status: DisposedITAT Delhi26 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godaraassessment Year: 2016-17 Sh. Satendra Pal Singh, Vs. Income Tax Officer, 155, Village-Dhaka, Ward-36(1), New Delhi Delhi Pan: Autps1163K (Appellant) (Respondent) Assessee By Sh. Satyajeet Goel, Adv. Department By Sh. Manoj Kumar, Sr. Dr

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

….2021 but under the 2 | P a g e 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…

M/S Quasar India Ltd, Delhi vs. ACIT, Circle-19(1), Delhi

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

ITA 343/DEL/2025[2014-15]Status: DisposedITAT Delhi26 Nov 2025AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2014-15 M/S. Quasar India Limited, Vs. Assessment Unit-Nfca, 101, First Floor, Baroda Tower, Income Tax Department, Central Market, Prashant Vihar, Acit, Circle 19(1), Rohini, Delhi-1100 85. Delhi Pan :Aaacq0219Q (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 151Section 250

…r of Income Tax & Anr.: Neutral Citation No.: 2021:DHC:4181-DB.] However, subsequently in an appeal preferred against the decision rendered by the Allahabad High Court taking a similar view, the Supreme Court in Union of India & Ors. v. Ashish Agarwal: (2023) 1 SCC 617 issued certain directions under Article 142 of the Constitution of India. The Court directed that that the notices issued after 01.04.2021 till the date of the said decision (1.e. 04.05.2022), under the unamended provisions of Sections 147-151 of the Act and without following the procedure prescribed under Section 148A of the Act, would be construe…

Income Tax Officer, Ward-1(2)(1), Surat vs. Deepesh Vishnu Agarwal, Surat

In the result, the appeal of the revenue is dismissed

ITA 833/SRT/2024[2017-18]Status: DisposedITAT Surat25 Nov 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.833/Srt/2024

Section 144BSection 148Section 149Section 250

…roceedings has been amended under the Finance Act, 2021. iv. On the facts and circumstances of the case and in law, Ld.CIT(A) has erred in accepting the judgment rendered in the case of Union of India v. Ashish Agarwal [2022] 138 taxmann.com 64/286 Taxman 183/444 ITR 1/12022] SCC Online SC 543 and held that the benefit of the Finance Act, 2021 would apply even for previous Assessment Years, which would automatically mean that the time extension provided by TOLA will allow extended reassessment notices to travel back in time to their original date when such Notices were to be issued and then Section 149 of the Ame…

Rakesh, Copernicus Marg vs. ITO Ward 43, Delhi

Appeal is allowed

ITA 6481/DEL/2025[2018-19]Status: DisposedITAT Delhi25 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godaraassessment Year: 2018-19 Vs. Income Tax Officer, Sh. Rakesh, D-65, Pinces Park, Ward-43, Copernicus Marg, Delhi Delhi Pan: Bwppr4036R (Appellant) (Respondent) Assessee By Sh. Shikhar Garg, Ca Department By Sh. Manoj Kumar, Sr. Dr

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…

Vallabhbhai Bhagvanjibhai Kathiriya, Jamnagar vs. ITO Ward 2(10) Jamnagar, Jamnagar

In the result, appeal filed by the assessee, in ITA, No

ITA 530/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

Vallabhbhai Bhagvanjibhai Kathiriya, Jamnagar vs. ITO Ward 2(10) Jamnagar, Jamnagar

In the result, appeal filed by the assessee, in ITA, No

ITA 527/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

Vallabhbhai Bhagvanjibhai Kathiriya, Jamnagar vs. ITO Ward 2(10) Jamnagar, Jamnagar

In the result, appeal filed by the assessee, in ITA, No

ITA 525/RJT/2025[2016-17]Status: DisposedITAT Rajkot24 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…