Union of India v. Rajeev Bansal

469 ITR 46Supreme Court of India2024#80 most cited

What is Union of India v. Rajeev Bansal authority for?

The legal fiction created by the Ashish Agarwal judgment stops the limitation clock for Section 148 notices from the date of the deemed notice. Orders issued without proper jurisdiction, or those inconsistent with statutory prescriptions, are a nullity, and there can be no waiver of such fundamental jurisdictional requirements.

666

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Union of India v. Rajeev Bansal · Section 148 notice limitation · Ashish Agarwal legal fiction · TOLA applicability · reassessment jurisdiction · time-barred notice · order without jurisdiction · Section 149 · Section 148A

Also reported as

167 Taxmann.com 70301 Taxmann 238

Sections most often in play

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

Issues it is cited on

section 149a(c)section 149a(d)section 149asection 151(i)section 149(1)(a)section 3(1)section 148a(a)section 148 noticesection 151(ii)section 149(1)section 149(1)(b)order under section 148a(d)

Judgments citing Union of India v. Rajeev Bansal

SANDHYA SINGH ,BHOPAL vs. ITO (2)(3), BHOPAL

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

ITA 585/IND/2025[2014-15]Status: DisposedITAT Indore17 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Sandhya Singh Nfac, 121, Rohit Nagar, New Delhi बनाम/ Bawadia Kala, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aycps9215K Assessee By Shri Gagan Tiwari & Ms. Priyal Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 19.03.2026 Date Of Pronouncement 17.04.2026

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

…deserves to be held as bad in law and liable to be quashed. Reliance is also placed on the judgment of the Hon'ble Supreme Court in the case of Union of India vs. Rajiv Page 15 of 35 Sandhya Singh ITA No. 585/Ind/2025 – AY 2014-15 Bansal reported in [2024] 469 ITR 46 (SC). Further reliance is placed on the judgment of the Hon'ble Jurisdictional High Court in the case of Suman Jeet Agarwal and Ors. vs. ITO & Ors. reported in [2022] 449 ITR 517 (Del.) and in the case of Makemytrip India Private Limited vs. DCIT & Anors. reported in [2025] 4 TMI 46 (Delhi). 13. On the other hand, the Ld. Sr. DR submits that as pe…

SUDHEER PARIMALA,HYDERABAD vs. INCOME TAX OFFICER, WARD-10(1), HYDERABAD

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

ITA 758/HYD/2025[2015-16]Status: DisposedITAT Hyderabad17 Apr 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.758/Hyd./2025 Assessment Year 2015-2016 Sudheer Parimala, The Income Tax Officer, Hyderabad – 500 016. Vs. Ward-10(1), Hyderabad. Pan Ahppp7572E Pin - 500 004. Telangana (Appellant) (Respondent) For Assessee : Ca Kranthi Palivela & Ca Mrudulatha For Revenue : Dr. Sachin Kumar, Sr. Ar Date Of Hearing : 24.03.2026 Date Of Pronouncement : 17.04.2026 आदेश/Order

For Appellant: CA Kranthi Palivela And CA MrudulathaFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 147Section 271(1)(c)Section 44ASection 69A

…n 01.04.2021, then the limitation for issuing the notice u/sec.148 shall be as per the amended provisions of the Act. In support of his contention, he has relied upon the Judgment of Hon'ble Supreme Court in the case of Union of India vs. Rajeev Bansal [2024] 469 ITR 46 (SC) as well as Judgment of Hon’ble Delhi High Court in the case of Salil Gulati vs. ACIT [2023[ 455 ITR 24 (Del.) (HC). The learned DR has also relied upon Judgment of Hon’ble Madras High 10 ITA.No.758/Hyd./2025 Court in the case of Ramadoss Srikanthi vs. ACIT [2025] 481 ITR 126 (Mad.) (HC). 9. We have considered the rival submissions as well a…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-25(1), NEW DELHI vs. VIDYA METAL MANUFACTURING COMPANY PRIVATE LIMITED, NEW DELHI

ITA 876/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Apr 2026AY 2018-19

Bench: Shri Yogesh Kumar U.S & Shri Amitabh Shuklaassistant Commissioner Of Vs Vidya Metal Manufacturing Income Tax, Circle- 25(1) Company, D-13, S. M. A Col-Op Room No. 192A, 1St Floor, C. Industrial Estate Limited, R. Building, I P Estate, Delhi Rajastahan Udyog, Gt Karnal (Appellant) Road, Delhi Pan: Aaacv0832G (Respondent) C.O. No. 280/Del/2025 ( A.Y 2018-19) Vidya Metal Manufacturing Vs Assistant Commissioner Of Company, D-13, S. M. A Col- Income Tax, Circle- 25(1) Op Industrial Estate Limited, Room No. 192A, 1St Floor, C. R. Rajastahan Udyog, Gt Building, I P Estate, Delhi Karnal Road, Delhi (Respondent) Pan: Aaacv0832G (Appellant)

Section 144BSection 147Section 148Section 151Section 151(1)Section 151(2)Section 68

…notice has been approved by the Principal Commissioner of Income Tax, Delhi 7, which does not satisfy the condition prescribed under Section 151(ii)(b) of the Act. The Hon’ble Supreme Court in the case of Union of India Vs. Rajeev Bansal reported in [2024] 469 ITR 46, held as under:- “iii. Sanction of the specified authority 73. Section 151 imposes a check upon the power of the Revenue to reopen assessments. The provision imposes a responsibility on the Revenue to ensure that it obtains the sanction of the specified authority before issuing a notice under section 148. The purpose behind this procedural check…

RAJIV BABBAR ,GHAZIABAD vs. ITO WARD 2(2)(2), GHAZIABAD

In the result, appeal of the assessee is allowed

ITA 935/DEL/2026[2015-16]Status: DisposedITAT Mumbai13 Apr 2026AY 2015-16

Bench: Shri Vikas Awasthyआअसं.935/धिल्ली/2026 (धि.ि. 2015-16) Rajiv Babbar, Flat No.275, 2Nd Floor, Gali No.4, Shakti Khand-4, Indirapuram, Ghaziabad, Uttar Pradesh 201014 ...... अपीलार्थी/Appellant Pan: Akspb-5088-K बिाम Vs. Income Tax Officer, Ward-2(2)(2), Cgo Complex-Ii, Purani Hapur Chungi, ..... प्रधििािी/Respondent Ghaziabad, Uttar Pradesh 201002 अपीलार्थी द्वारा/Appellant By : S/Shri Sahil Sharma & Sanjay Prashar, Advocates प्रधििािीद्वारा/Respondent By : Shri Manoj Kumar, Sr. Dr (Through Vc) सुििाई की धिधर्थ/Date Of Hearing : 23/03/2026 घोषणा की धिधर्थ/Date Of Pronouncement : 23/03/2026 आिेश/Order Per Vikas Awasthy, Jm:

For Appellant: S/Shri Sahil Sharma & Sanjay PrasharFor Respondent: Shri Manoj Kumar, Sr. DR (Through VC)
Section 148Section 149

…आयकर अपीलीय अधिकरण धिल्ली पीठ “एस एम सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.935/धिल्ली/2026 (धि.ि. 2015-16) Rajiv Babbar, Flat No.275, 2nd Floor, Gali No.4, Shakti Khand-4, Indirapuram, Ghaziabad, Uttar Pradesh 201014 ...... अपीलार्थी/Appellant PAN: AKSPB-5088-K बिाम Vs. Income Tax Officer, Ward-2(2)(2), CGO Complex-II, Purani Hapur Chungi, ..... प्रधििािी/Respondent Ghaziabad, Uttar Pradesh 201002 अपीलार्थी द्वारा/Appellant by : S/Shri Sahil Sharma & Sanjay Prashar, Advocates प्रधििािीद्वारा/Resp…

RAJIV BABBAR ,GHAZIABAD vs. ITO WARD 2(2)(2), GHAZIABAD

In the result, appeal of the assessee is allowed

ITA 935/DEL/2026[2015-16]Status: DisposedITAT Delhi13 Apr 2026AY 2015-16

Bench: Shri Vikas Awasthyआअसं.935/धिल्ली/2026 (धि.ि. 2015-16) Rajiv Babbar, Flat No.275, 2Nd Floor, Gali No.4, Shakti Khand-4, Indirapuram, Ghaziabad, Uttar Pradesh 201014 ...... अपीलार्थी/Appellant Pan: Akspb-5088-K बिाम Vs. Income Tax Officer, Ward-2(2)(2), Cgo Complex-Ii, Purani Hapur Chungi, ..... प्रधििािी/Respondent Ghaziabad, Uttar Pradesh 201002 अपीलार्थी द्वारा/Appellant By : S/Shri Sahil Sharma & Sanjay Prashar, Advocates प्रधििािीद्वारा/Respondent By : Shri Manoj Kumar, Sr. Dr (Through Vc) सुििाई की धिधर्थ/Date Of Hearing : 23/03/2026 घोषणा की धिधर्थ/Date Of Pronouncement : 23/03/2026 आिेश/Order Per Vikas Awasthy, Jm:

For Appellant: S/Shri Sahil Sharma & Sanjay PrasharFor Respondent: Shri Manoj Kumar, Sr. DR (Through VC)
Section 148Section 149

…आयकर अपीलीय अधिकरण धिल्ली पीठ “एस एम सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.935/धिल्ली/2026 (धि.ि. 2015-16) Rajiv Babbar, Flat No.275, 2nd Floor, Gali No.4, Shakti Khand-4, Indirapuram, Ghaziabad, Uttar Pradesh 201014 ...... अपीलार्थी/Appellant PAN: AKSPB-5088-K बिाम Vs. Income Tax Officer, Ward-2(2)(2), CGO Complex-II, Purani Hapur Chungi, ..... प्रधििािी/Respondent Ghaziabad, Uttar Pradesh 201002 अपीलार्थी द्वारा/Appellant by : S/Shri Sahil Sharma & Sanjay Prashar, Advocates प्रधििािीद्वारा/Resp…

INCOME TAX OFFICER-28(3)(1), MUMBAI, NAVI MUMBAI vs. VINOD BHANJI SHAH, VASHI, NAVI MUMBAI

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

ITA 8608/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Apr 2026AY 2017-18

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Shri Bhavik Chheda, AdvFor Respondent: Shri Anurag Tripathi, SR. AR
Section 142(1)Section 147Section 148ASection 250Section 68Section 69A

…, the Hon’ble Jurisdictional High Court in Alag Property Construction (P.) Ltd. vs. ACIT, reported in [2025] 179 taxmann.com 578 (Bombay), after considering the decision of the Hon’ble Supreme Court in Union of India &Ors. v. Rajeev Bansal, reported in (2024) 469 ITR 46 (SC), held that after the expiry of three years from the end of the relevant assessment year, the Specified Authority as per the provisions of section 151 of the Act is Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General. The relevant findings of the Hon’ble High Court, in the aforesaid decision, ar…

COLVIN CARE PVT LTD,GURGAON vs. DCIT, CIRCLE- 4(2), DELHI

In the result, appeal of the assessee is partly allowed

ITA 6867/DEL/2025[2016-17]Status: DisposedITAT Delhi08 Apr 2026AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2016-17] Colvin Care Pvt. Ltd. Dcit, Circle-4(2), C-531, 2Nd Floor, Sushant Lok-1, C.R. Building, I.P. Estate, Gurgaon, Haryana-1220002 Vs Delhi-110002 Pan-Aajcc0406C Appellant Respondent Appellant/Assessee By Shri Mukesh Jain, Ca & Shri Samyak Jain, Adv. Respondent/Revenue By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 01.04.2026 Date Of Pronouncement 08.04.2026

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

…inancial ITA 5050/Mum/2024 02.12.2024, of Hon’ble Madras High Court in the case of Core Logistic Company WP No. 18168/2023 dated 05.06.2025 and decision of Hon’ble Apex Court in the case of Ashish Aggarwal (supra) as well as in the case of Rajeev Bansal as at 469 ITR 46. The ld counsel submitted that the facts of its case are fully covered by the above decisions and therefore, notice u/s 148 dated 29.07.2022 per se is void ab initio liable to be quashed and that the consequent reassessment order u/s 147 dated 30.05.2023 also cannot survive. 6. Per contra the ld. DR relied upon the orders of the lower authorities…

SHRI ABDUL AZIZ DAR,BARAZULA vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result the appeal of the assessee is allowed for statistical purpose

ITA 440/ASR/2024[2014-15]Status: DisposedITAT Amritsar06 Apr 2026AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Physical Hearing) I.T.A. No. 440/Asr/2024 Assessment Year: 2014-15 Sh. Abdul Aziz Dar, Barzula Vs. Ito, Ward-1, Srinagar Jammu & Kashmir. Srinagar. [Pan:-Ahnpd8264B] (Appellant) (Respondent) Appellant By Sh. Bashir Ahmad Lone, Ca. Respondent By Sh. Sunil Kumar Yadav, Cit. Dr

Section 139Section 147Section 148Section 148ASection 250Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER (Physical Hearing) I.T.A. No. 440/Asr/2024 Assessment Year: 2014-15 Sh. Abdul Aziz Dar, Barzula Vs. ITO, Ward-1, Srinagar Jammu and Kashmir. Srinagar. [PAN:-AHNPD8264B] (Appellant) (Respondent) Appellant by Sh. Bashir Ahmad Lone, CA. Respondent by Sh. Sunil Kumar Yadav, CIT. DR 19.02.2026 Date of Hearing Date of Pronouncement 06.04.2026 ORDER Per: Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of ld. CIT (A), NFAC, Delhi, passed u/…

VARUN ENTERPRISES,NERUL vs. ACIT, CIRCLE 27(3), MUMBAI, MUMBAI

In the result, the appeal filed by the assessee stands party allowed

ITA 6921/MUM/2025[2015-16]Status: DisposedITAT Mumbai01 Apr 2026AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Prusethvarun Enterprises Vs. Acit, Circle – 27(3), Shop No. 7, F-2 Type Mumbai Building Sector No. 3, Nerul, 3Rd Floor, Tower No. 6, Navi Mumbai - 400706 Vashi Railway Station, Commercial Complex, Vashi, Navi Mumbai - 400703 Pan/Gir No. Aakfv3878R (Applicant) (Respondent) Assessee By Shri Subodh Ratnaparkhi Revenue By Shri Akhtar Hussain Ansari, Sr. Dr. Date Of Hearing 24.02.2026 Date Of Pronouncement 01.04.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 19.08.2025 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2015-16. The Following Grounds Are Reproduced Below: “1. The Hon Cit(A) Erred In Upholding The Reopening Of Assessment For A.Y. 2015-16 By Way Of Notice Issued U/S 148 Of The It Act, 1961 On 29.06.2022, Not Appreciating

Section 132Section 144BSection 147Section 148Section 149Section 153CSection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Varun Enterprises Vs. ACIT, CIRCLE – 27(3), Shop No. 7, F-2 Type Mumbai Building Sector No. 3, Nerul, 3rd Floor, Tower No. 6, Navi Mumbai - 400706 Vashi Railway Station, Commercial Complex, Vashi, Navi Mumbai - 400703 PAN/GIR No. AAKFV3878R (Applicant) (Respondent) Assessee by Shri Subodh RatnaParkhi Revenue by Shri Akhtar Hussain Ansari, Sr. DR. Date of Hearing 24.02.2026 Date of Pronouncement 01.04.2026 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present…

SACHIN MOHANLAL CHORDIA,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

Appeal of the assessee is partly allowed as we do not intend to adjudicate other grounds raised by the assessee

ITA 3281/PUN/2025[2017-18]Status: DisposedITAT Pune30 Mar 2026AY 2017-18

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.3280 & 3281/Pun/2025 िनधा"रण वष" / Assessment Years: 2016-17 & 2017-18 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Bench : These Are Two Appeals Filed By Assessee Against The Separate Orders Of Commissioner Of Income Tax (Appeal) (Nfac) U/S 250 Of The Income Tax Act 1961 For Ay 2016-17, 2017-18 Passed On 22/10/2025 Emanating From Separate Assessment Orders U/S 147 Rws 144 Dated 11/05/2023 & 23/05/2023. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:

Section 139Section 147Section 148Section 148ASection 151Section 151oSection 250

…Pune filed in the paper book. 6. Ld.Departmental Representative filed written submission, which reads as under : “Contention of the Revenue 3. During the hearing on 05.03.2022, Ld.AR has quoted the decision of Hon. SC in Union of India vs Rajeev Bansal [2024] 469 ITR 46 in favour of the additional ground raised on issue sanctioning authority u/s 151. As per the Ld.AR, the notice u/s 148 was issued on 20.07.2022 for AY 2016-17 and AY 2017-18. Hence, in both cases, apparently more than three years have lapsed on date on issue of notice u/s 148 ie. 20.07.2022. On the face of it, the contention of the Ld.AR looks acc…

SACHIN MOHANLAL CHORDIA,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

Appeal of the assessee is partly allowed as we do not intend to adjudicate other grounds raised by the assessee

ITA 3280/PUN/2025[2017-18]Status: DisposedITAT Pune30 Mar 2026AY 2017-18

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.3280 & 3281/Pun/2025 िनधा"रण वष" / Assessment Years: 2016-17 & 2017-18 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Bench : These Are Two Appeals Filed By Assessee Against The Separate Orders Of Commissioner Of Income Tax (Appeal) (Nfac) U/S 250 Of The Income Tax Act 1961 For Ay 2016-17, 2017-18 Passed On 22/10/2025 Emanating From Separate Assessment Orders U/S 147 Rws 144 Dated 11/05/2023 & 23/05/2023. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:

Section 139Section 147Section 148Section 148ASection 151Section 151oSection 250

…Pune filed in the paper book. 6. Ld.Departmental Representative filed written submission, which reads as under : “Contention of the Revenue 3. During the hearing on 05.03.2022, Ld.AR has quoted the decision of Hon. SC in Union of India vs Rajeev Bansal [2024] 469 ITR 46 in favour of the additional ground raised on issue sanctioning authority u/s 151. As per the Ld.AR, the notice u/s 148 was issued on 20.07.2022 for AY 2016-17 and AY 2017-18. Hence, in both cases, apparently more than three years have lapsed on date on issue of notice u/s 148 ie. 20.07.2022. On the face of it, the contention of the Ld.AR looks acc…

SACHIN MOHANLAL CHORDIA,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

In the result, appeal of the assessee is allowed

ITA 3279/PUN/2025[2015-16]Status: DisposedITAT Pune30 Mar 2026AY 2015-16

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.3279/Pun/2025 िनधा"रण वष" / Assessment Year: 2015-16 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal)(Nfac) U/S 250 Of The Income Tax Act 1961 For Ay 2015-16 Dated 22/10/2025 Emanating From Assessment Order U/S 147 Rws 144 Rws 144B Of The Income Tax Act Dated 22/05/2023. Findings & Analysis :

Section 147Section 148Section 148ASection 250Section 3

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.3279/PUN/2025 िनधा"रण वष" / Assessment Year: 2015-16 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, s. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. PAN: AANPC8554C Appellant Respondent Assessee by Shri Abhilash Hiran Revenue by Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date of hearing 05/03/2026 Date of pronouncement 30/03/2026 आदेश/ ORDER PER DR. DIPAK P…

SACHIN MOHANLAL CHORDIA,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

In the result Legal Ground raised by the assessee for AY

ITA 3278/PUN/2025[2014-15]Status: DisposedITAT Pune30 Mar 2026AY 2014-15

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.3277 & 3278/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Bench : These Two Appeals Are Filed By Assessee Against Separate Orders Of Commissioner Of Income Tax (Appeal)(Nfac) Passed U/S 250 Of The Income Tax Act 1961 For Ay 2013-14 & Ay 2014-15 Emanating From Re-Assessment Orders U/S 147 Rws 144 Dated 02/05/2023 & 29/04/2023 Respectively.

Section 147Section 148Section 148ASection 250

…s 148 was issued beyond the surviving period hence time barred. Ld.AR relied on following decisions: (i) Gurpreet Singh vs DCIT 176 Taxmann.com 673 (BOM) (ii) Ravi Kumar Jaiswal vs ACIT WP 36517 of 2025 order dated 19 Nov 2025 (BOM) (iii) UOI vs Rajeev Bansal 469 ITR 46 (SC) (iv) ITAT Pune -Kolte Patil Integrated Township Ltd. Ld.AR filed copies of these decisions in the separate paper book. 7. The Ld.DR has not doubted the facts mentioned in the above chart regarding the dates. 8. We have heard both the parties and perused the records. 3 ITA Nos.3277 & 3278/PUN/2025 [A] 9. Hon’ble Bombay High Court in the case…

SACHIN MOHANLAL CHORDIA,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

In the result Legal Ground raised by the assessee for AY

ITA 3277/PUN/2025[2013-14]Status: DisposedITAT Pune30 Mar 2026AY 2013-14

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.3277 & 3278/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Bench : These Two Appeals Are Filed By Assessee Against Separate Orders Of Commissioner Of Income Tax (Appeal)(Nfac) Passed U/S 250 Of The Income Tax Act 1961 For Ay 2013-14 & Ay 2014-15 Emanating From Re-Assessment Orders U/S 147 Rws 144 Dated 02/05/2023 & 29/04/2023 Respectively.

Section 147Section 148Section 148ASection 250

…s 148 was issued beyond the surviving period hence time barred. Ld.AR relied on following decisions: (i) Gurpreet Singh vs DCIT 176 Taxmann.com 673 (BOM) (ii) Ravi Kumar Jaiswal vs ACIT WP 36517 of 2025 order dated 19 Nov 2025 (BOM) (iii) UOI vs Rajeev Bansal 469 ITR 46 (SC) (iv) ITAT Pune -Kolte Patil Integrated Township Ltd. Ld.AR filed copies of these decisions in the separate paper book. 7. The Ld.DR has not doubted the facts mentioned in the above chart regarding the dates. 8. We have heard both the parties and perused the records. 3 ITA Nos.3277 & 3278/PUN/2025 [A] 9. Hon’ble Bombay High Court in the case…

ACIT-19(3), MUMBAI, MUMBAI vs. RISHABH AVNISH MODY, MUMBAI

In the result, cross objection filed by the assessee is allowed and appeal filed by the revenue is dismissed

ITA 8101/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Mar 2026AY 2016-17
For Respondent: Shri Umashankar Prasad (CIT DR)
Section 133(6)Section 139(1)Section 147Section 148Section 148ASection 151Section 56Section 68

…ons of the learned Counsel for the assessee, the learned Departmental Representative submitted, as per the ratio laid down by the Hon'ble Supreme Court in case of Union of India v. Rajeev Bansal [2024] 167 taxmann.com 70 (SC)/[2024] 301 Taxman 238 (SC)/[2024] 469 ITR 46 (SC), extension provided under Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (‘TOLA’) will not only cover the time limit u/s. 149 but also time limit for sanction of specified authority u/s. 151 of the Act. He submitted, the observations of the Hon'ble Supreme Court in case of Union of India vs. Rajeev Bansal (…

PUTHA BHAGYA LAKSHMI,KADAPA vs. ITO, WARD-15(1), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 1780/HYD/2025[2017-18]Status: DisposedITAT Hyderabad27 Mar 2026AY 2017-18

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1780/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Smt. Putha Bhagya Vs. Income Tax Officer Lakshmi Ward 15(1) Kadapa Hyderabad Pan:Amxpp6295K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate Snsr Chinmai राज" व "ारा/Revenue By:: Shri A. Suresh, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 17/03/2026 घोषणा की तारीख/Pronouncement: 27/03/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Advocate SNSR ChinmaiFor Respondent: : Shri A. Suresh, Sr. AR
Section 115BSection 147Section 148Section 149

…allenging the validity of notice issued under section 148 of the Act on the ground that the same is barred by limitation, being issued beyond the surviving period as explained by the Hon’ble Supreme Court in the case of Union of India vs. Rajeev Bansal [2024] 469 ITR 46 (SC). In this regard, the Ld. AR submitted that the validity of reassessment proceedings is liable to be examined in light of the law laid down by the Hon’ble Supreme Court in the case of Union of India vs. Rajeev Bansal (Supra), wherein it has been held that reassessment notices issued after 01.04.2021 pursuant to the decision of the Hon’ble Supr…

AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT., CENTRAL CIRCLE 2(4), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 1257/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 11Section 132Section 143(3)Section 153ASection 254Section 269Section 269SSection 271D

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.1255 to 1257/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2016-17 to 2018-19) Aurora Educational Society, Vs. The Assistant Commissioner Hyderabad. of Income-tax, Central Circle – 2(4), PAN : AAATA8751C Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri P. Murali Moh…

AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE 2(4), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 1256/HYD/2025[2017-18]Status: DisposedITAT Hyderabad27 Mar 2026AY 2017-18
Section 11Section 132Section 143(3)Section 153ASection 254Section 269Section 269SSection 271D

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.1255 to 1257/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2016-17 to 2018-19) Aurora Educational Society, Vs. The Assistant Commissioner Hyderabad. of Income-tax, Central Circle – 2(4), PAN : AAATA8751C Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri P. Murali Moh…

AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT., CENTRAL CIRCLE 2(4), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 1255/HYD/2025[2016-17]Status: DisposedITAT Hyderabad27 Mar 2026AY 2016-17
Section 11Section 132Section 143(3)Section 153ASection 254Section 269Section 269SSection 271D

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.1255 to 1257/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2016-17 to 2018-19) Aurora Educational Society, Vs. The Assistant Commissioner Hyderabad. of Income-tax, Central Circle – 2(4), PAN : AAATA8751C Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri P. Murali Moh…

JAVITRI DEVI,DELHI vs. INCOME TAX OFFICER, WARD 30(5), DELHI

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

ITA 6619/DEL/2025[2016-17]Status: DisposedITAT Delhi20 Mar 2026AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumara.Yr. : 2016-17 Javitri Devi, Vs. Income Tax Officer, R-7, Nehru Enclave, Ward 30(5), Kalkaji New Delhi New Delhi – 110 019 (Pan: Aafpd2491M) (Appellant) (Respondent)

For Appellant: Sh. S.C. Garg, CAFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR
Section 13Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER A.YR. : 2016-17 JAVITRI DEVI, VS. INCOME TAX OFFICER, R-7, NEHRU ENCLAVE, WARD 30(5), KALKAJI NEW DELHI NEW DELHI – 110 019 (PAN: AAFPD2491M) (APPELLANT) (RESPONDENT) Appellant by : Sh. S.C. Garg, CA Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. DR. Date of hearing : 24.02.2026 Date of pronouncement : 20.03.2026 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: This assessee’s appeal for Assessment Year 2016-17 is directed against the order dated 21/8/2025 of th…

Showing 1–20 of 666 · Page 1 of 34

...