Union of India v. Rajeev Bansal

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

In the result, appeal of the assessee is allowed

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

…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…

Satyanarayana Koduru, Krishna Dist vs. Income Tax Officer, Ward-1, Gudiwada

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.491/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Satyanarayana Koduru, Vs. Income Tax Officer, Krishna District. Ward-1, Pan:Altpk1048C Gudiwada. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri C. Subrahmanyam, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 02/12/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

…dam v. Savitribai Sopan Gujar and CCE v. Flock (India) (P) Ltd.)" (emphasis supplied by us) 17. We further find that the Hon'ble Supreme Court in its recent order passed in the case of Union of India v. Rajeev Bansal [2024] 167 taxmann.com 70/301 Taxman 238/469 ITR 46 (SC) had, inter alia, observed that the order passed without jurisdiction is nullity. It was further observed that if a statute expressly confers a power or imposes a duty on a particular authority, then such power or duty must be exercised or performed by that authority itself. The Hon'ble Apex Court had further observed that any exercise of powe…

Venkata Ramana Goda, Visakhapatnam vs. Assisstant Commissioner of Income Tax, Circle-3(1), Visakhapatnam

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.489/Viz/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Venkata Ramana Goda, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Circle-3(1), Pan: Abzpg3216A Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 17/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 08/03/2025. The 2 Venkata Ramana Goda Vs. Acit

…CCE v. Flock (India) (P) Ltd.)" 17 Venkata Ramana Goda vs. ACIT (emphasis supplied by us) 20. We further find that the Hon'ble Supreme Court in its recent order passed in the case of Union of India v. Rajeev Bansal [2024] 167 taxmann.com 70/301 Taxman 238/469 ITR 46 (SC) had, inter alia, observed that the order passed without jurisdiction is nullity. It was further observed that if a statute expressly confers a power or imposes a duty on a particular authority, then such power or duty must be exercised or performed by that authority itself. The Hon'ble Apex Court had further observed that any exercise of powe…

Go Iron Marketing, Visakhapatnam vs. Income Tax Officer, Ward 3(3), Vishakapatnam

In the result, the appeal filed by the assessee firm is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.483/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Go Iron Marketing, Vs. Income Tax Officer, Visakhapatnam. Ward-3(3), Pan: Aanfg6474D Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca (Hybrid Hearing) राज" व "ारा/Revenue By: Shri Badicala Yadagiri, Cit-Dr सुनवाई की तारीख/Date Of 03/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Firm Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 26/07/2025 Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144 Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 01/02/2024 For The Assessment Year 2018-19. The 2 Go Iron Marketing Vs. Ito

…dam v. Savitribai Sopan Gujar and CCE v. Flock (India) (P) Ltd.)" (emphasis supplied by us) 21. We further find that the Hon'ble Supreme Court in its recent order passed in the case of Union of India v. Rajeev Bansal [2024] 167 taxmann.com 70/301 Taxman 238/469 ITR 46 (SC) had, inter alia, observed that the order passed without jurisdiction is nullity. It was further observed that if a statute expressly confers a power or imposes a duty on a particular authority, then such power or duty must be exercised or performed by that authority itself. The Hon'ble Apex Court had further observed that any exercise of powe…

No 368 Kolakaluru Primary Agricultural Co Operative Credit Society Limited, Guntur vs. Income Tax Officer, Ward-1, Tenali

In the result, the appeal filed by the assessee society is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.456/Viz/2025 (िनधा"रण वष"/Assessment Year:2019-20) No.368 Kolakaluru Primary Vs. Income Tax Officer, Agricultural Cooperative Ward-1, Credit Society Limited, Tenali. Tenali. Pan: Aaban6994Q (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 04/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Society Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 08/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W Section 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated

…Primary Agricultural Cooperative Credit Society Limited vs. ITO (emphasis supplied by us) 20. We further find that the Hon'ble Supreme Court in its recent order passed in the case of Union of India v. Rajeev Bansal [2024] 167 taxmann.com 70/301 Taxman 238/469 ITR 46 (SC) had, inter alia, observed that the order passed without jurisdiction is nullity. It was further observed that if a statute expressly confers a power or imposes a duty on a particular authority, then such power or duty must be exercised or performed by that authority itself. The Hon'ble Apex Court had further observed that any exercise of powe…

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

Bench: the date of hearing.”

…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

Bench: the date of hearing.”

…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…

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

In the result, appeal of the assessee is allowed

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

…otices issued under the old regime between 01.04.2021 and 30.06.2021 by treating them as show cause notices under Section 148A(b) of the Act. However, as per the subsequent decision of the Hon’ble supreme Court in the case of Rajeev Bansal, reported in [2024] 469 ITR 46 (SC), the notice issued by the AO in the case of the assessee for the year under consideration is also not maintainable. The Hon’ble Supreme Court in the case of Rajeev Bansal [2024] 469 ITR 46 (SC), wherein the Hon’ble Supreme Court has held as under :- G. Conclusions 114. In view of the above discussion, we conclude that: a. After 1 April 2021,…

Sankar Patro, Ganjam vs. Income Tax Officer, Ward-1, Berhampur

In the result, appeal of the assessee is allowed

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

…he assessment framed by the AO is not sustainable as the notice issued by the AO u/s.148 of the Act dated 23.08.2022 was barred by limitation in view of the decision of the Hon’ble Supreme Court in the case of Union of India and other Vs. Rajeev Bansal [2024] 469 ITR 46 (SC). In this regard, ld. AR submitted his written submission as under :- Written Note of Submission 1. In the grounds of appeal No.2 &3 assessee has challenged the validity of reassessment notice issued on 23.08.2022 which is barred by limitation, illegal in view of judgment of Hon'ble Supreme Court in 2 the case of Union of India Vs. Rajeev Bans…