Union of India v. Rajeev Bansal

469 ITR 46Supreme Court of India2024#72 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.

713

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2023 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
Read the full judgment

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

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

ITA 1234/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No.1231, 1232, 1234 & 1236/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(3)Section 147Section 148Section 149Section 250

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 to 2016-17 The DCIT, Central Circle-2(2), Chennai. v. M/s. Southern Agrifurane Industries Pvt. Ltd., MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [PAN: AAGCS 9705 F] (प्रत्यर्थी/Respondent) आयकर अप…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the appeals filed by the Revenue and the

ITA 1232/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No.1231, 1232, 1234 & 1236/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] V. The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(3)Section 147Section 148Section 149Section 250

…nder Section 153A or Section 153C, as in force at that time. 9. We also consider it apposite to refer to the following observations made by the Supreme Court in Union of India v. Rajeev Bansal: 2024 SCC OnLine SC 2693/ [2024] 167 taxmann.com 70/301 Taxman 238/469 ITR 46 (SC): ITA Nos.1163, 1256, 1257 & 1259/Chny/2025 & ITA Nos.1231, 1232, 1234 & 1236/Chny/2025 (AYs 2013-14 to 2016-17) M/s. Southern Agrifurane Industries Pvt. Ltd. :: 45 :: "49. The first proviso to Section 149(1)(b) requires the determination of whether the time limit prescribed under section 149(1)(b) of the old regime continues to exist for the…

Southern Agrifurane Industries Pvt.. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the appeals filed by the Revenue and the

ITA 1231/CHNY/2025[2013-14]Status: DisposedITAT Chennai21 Nov 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No.1231, 1232, 1234 & 1236/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(3)Section 147Section 148Section 149Section 250

…nder Section 153A or Section 153C, as in force at that time. 9. We also consider it apposite to refer to the following observations made by the Supreme Court in Union of India v. Rajeev Bansal: 2024 SCC OnLine SC 2693/ [2024] 167 taxmann.com 70/301 Taxman 238/469 ITR 46 (SC): ITA Nos.1163, 1256, 1257 & 1259/Chny/2025 & ITA Nos.1231, 1232, 1234 & 1236/Chny/2025 (AYs 2013-14 to 2016-17) M/s. Southern Agrifurane Industries Pvt. Ltd. :: 45 :: "49. The first proviso to Section 149(1)(b) requires the determination of whether the time limit prescribed under section 149(1)(b) of the old regime continues to exist for the…

Deputy Commissioner of Income Tax, Central Circle 2 (2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

ITA 1163/CHNY/2025[2013-14]Status: DisposedITAT Chennai21 Nov 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No.1231, 1232, 1234 & 1236/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(3)Section 147Section 148Section 149Section 250

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 to 2016-17 The DCIT, Central Circle-2(2), Chennai. v. M/s. Southern Agrifurane Industries Pvt. Ltd., MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [PAN: AAGCS 9705 F] (प्रत्यर्थी/Respondent) आयकर अप…

DCIT, Circle- 19(1), Delhi vs. Rakshit Buildcon Pvt. Ltd., Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 4727/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Nov 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmadcit, Circle 19 (1), Vs. Rakshit Buildcon Pvt. Ltd., C – 1/207, 2Nd Floor, Delhi. Sector 11, Rohini, New Delhi – 110 085. (Pan : Aaecr2414E) (Appellant) (Respondent) Assessee By : Shri Salil Aggarwal, Sr. Advocate Shri Shailesh Gupta, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 06.11.2025 Date Of Order : 21.11.2025 O R D E R Per S.Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Delhi-23 [“Ld. Cit(A)”, For Short] Dated 14.08.2024 For Ay 2017-18. “(I) "Whether On Facts & Circumstances Of The Case & In Law, The Ld. Cit(A), Has Erred In Not Appreciating That Detailed Investigation Was Already Carried Out By The Investigation Wing On The Issue Of Bogus Short Term Capital Loss From Alankit Group & The Assessee Was Not Able To Substantiate Its Claim With Evidences."

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 147Section 148Section 151

…on and also without satisfying the statutory preconditions of provisions of section 147/ 148 of the Act. That further, the instant proceedings are also barred by limitation as per judgment of Hon'ble Apex Court in the case of PCIT vs Rajeev Bansal reported in 469 ITR 46 and Hon'ble Delhi High Court in the case of Ram Balram Buildhome (P) Ltd. vs PCIT reported in 477 ITR 133. Additional Ground No.2 : That on the facts and circumstances of the case the approval accorded under section 151 of the Act is a mechanical and arbitrary approval without there being any application of mind and also without satisfying the sta…

ITO(It)-3(2)(1), Mumbai vs. Shapoorji Pallonji Mistry, Mumbai

ITA 3674/MUM/2025[2015-16]Status: DisposedITAT Mumbai20 Nov 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Satya Pal Kumar - CIT DR
Section 147Section 148Section 148ASection 149Section 151Section 3Section 3(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.3674, 3523 and 3440/MUM/2025 Assessment Years: 2015-16, 2016-17 and 2016-17 Income Tax officer (International taxation) 3(2)(1) Mumbai VS Shapoorji Pallonji Mistry Sterlin Bay, 103, Walkeshwar Road, Mumbai - 400006 (PAN: ААЕРМ2061M) Appellant Respondent CO. Nos.152, 153 and 149/MUM/2025 (Arising out of ITA Nos.3674, 3523 and 3440/Mum/2025) Assessment Years: 2015-16, 2016-17 and 2016-17 Shapoorji Pallonji Mistry Sterlin Bay, 103, Walkeshwar Road, Mumbai 400006 (PAN…

Income Tax Officer (It)-3(2)(1), Kautilya Bhawan vs. Shapoorji Pallonji Mistry, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 3523/MUM/2025[2016-17]Status: DisposedITAT Mumbai20 Nov 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. Advocate and Shri Divesh Chawla, AdvocateFor Respondent: Shri Satya Pal Kumar - CIT DR
Section 147Section 148Section 148ASection 149Section 151Section 3Section 3(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 3674, 3523 and 3440/MUM/2025 Assessment Years: 2015-16, 2016-17 and 2016-17 Income Tax officer (International vs Shapoorji Pallonji Mistry taxation) 3(2)(1) Sterlin Bay, Mumbai 103, Walkeshwar Road, Mumbai - 400006 (PAN: AAEPM2061M) Appellant Respondent CO. Nos. 152, 153 and 149/MUM/2025 (Arising out of ITA Nos. 3674, 3523 and 3440/Mum/2025) Assessment Years: 2015-16, 2016-17 and 2016-17 Shapoorji Pallonji Mistry Income Tax officer Sterlin Bay, (International taxation…

Income Tax Officer (International Taxation) 3(2)(1), Kautilya Bhawan Mumbai vs. Shapoorji Pallonji Mistry, Mumbai

ITA 3440/MUM/2025[2016-17]Status: DisposedITAT Mumbai20 Nov 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Satya Pal Kumar - CIT DR
Section 147Section 148Section 148ASection 149Section 151Section 3Section 3(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.3674, 3523 and 3440/MUM/2025 Assessment Years: 2015-16, 2016-17 and 2016-17 Income Tax officer (International taxation) 3(2)(1) Mumbai vs Shapoorji Pallonji Mistry Sterlin Bay, 103, Walkeshwar Road, Mumbai - 400006 Appellant Respondent (PAN: ААЕРМ2061M) CO. Nos.152, 153 and 149/MUM/2025 (Arising out of ITA Nos.3674, 3523 and 3440/Mum/2025) Assessment Years: 2015-16, 2016-17 and 2016-17 Shapoorji Pallonji Mistry Sterlin Bay, 103, Walkeshwar Road, Mumbai 400006 (PAN…

Sonu Agarwal, Jaipur vs. Income Tax Officer Ward 1(3), Jaipur

In the result, the appeal of the assessee is allowed

ITA 1263/JPR/2025[2016-2017]Status: DisposedITAT Jaipur19 Nov 2025AY 2016-2017

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Siddharth Ranka, Adv. &For Respondent: Shri Gaurav Awasthi, JCIT
Section 10(38)Section 139Section 147Section 148Section 148ASection 250

…the Act from the ld. Principal Chief Commissioner of Income Tax, Jaipur. 2.2 The impugned notice dated 26.07.2022 issued u/s. 148 of the Act is thus bad in law in light of judgment of Hon’ble Supreme Court in the case of Union of India v. Rajeev Bansal [2024] 469 ITR 46 (SC) wherein it was held: 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…

Praveen Kumar Diddige, Medak vs. Income Tax Officer, Ward-1, Sangareddy

In the result, appeal of the Assessee is allowed

ITA 1370/HYD/2025[2017-18]Status: DisposedITAT Hyderabad19 Nov 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1370/Hyd/2025 Assessment Year – 2017-2018 Praveen Kumar The Income Tax Officer, Diddige, Medak Ward-1, Sangareddy. Vs. Pin – 502 291. Pin – 502001. Pan Aeapd8792G Telangana. (Appellant) (Respondent) Ca Pv Raghavendra Kumar िनधा"रती "ारा /Assessee By: & Ca K A Sai Prasad राज" व "ारा /Revenue By: Sri R. Kumaran, Sr. Ar

For Appellant: And CA K A Sai PrasadFor Respondent: Sri R. Kumaran, Sr. AR
Section 144Section 147Section 148Section 151

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ 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.1370/Hyd/2025 Assessment Year – 2017-2018 Praveen Kumar The Income Tax Officer, Diddige, Medak Ward-1, SANGAREDDY. vs. PIN – 502 291. PIN – 502001. PAN AEAPD8792G Telangana. (Appellant) (Respondent) CA PV Raghavendra Kumar िनधा"रती "ारा /Assessee by: And CA K A Sai Prasad राज" व "ारा /Revenue by: Sri R. Kumaran, Sr. AR सुनवाई की तारीख/D…

Income Tax Officer, Ward-14(3), New Delhi vs. Kolahai Infotech Private Limited, New Delhi

In the result the appeal of the Revenue is dismissed

ITA 3399/DEL/2025[2015-16]Status: DisposedITAT Delhi19 Nov 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2015-16 Income Tax Officer, Vs. Kolahai, Infotech Private Limited Ward-14(3) , Room 129, First Floor Transport Centre No.305 Cr Building I.P. Punjabi Bagh New Delhi, Delhi- Estate New Delhi -110002 110034

Section 139Section 143(3)Section 147Section 148Section 148ASection 149(1)Section 14ASection 68

…ITA No. 3399/Del/2025 Income Tax officer, Ward-14(3) New Delhi vs. Kolahi Infotech Private Limited New Delhi THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “E” NEWDELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 Income Tax Officer, Vs. Kolahai, Infotech Private Limited ward-14(3) , Room 129, First Floor Transport Centre No.305 CR Building I.P. Punjabi Bagh New Delhi, Delhi- Estate New Delhi -110002 110034 PAN No.AADCK3127C (Appellant) (Respondent) Appellant by Ms. Sita Srivastava, CIT, DR Respondent by Ms. Ananya Kapoor Advocate Sh. Shivam…

M/S. Shroff Tradelink Pvt. Ltd., Kolkata vs. ITO, Ward 1(1), Kolkata

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 1017/KOL/2025[2015-2016]Status: DisposedITAT Kolkata18 Nov 2025AY 2015-2016
Section 144Section 147Section 148Section 148ASection 251(1)(a)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 1016/Kol/2025 Assessment Year : 2014-2015 & I.T.A. No. 1017/Kol/2025 Assessment Year : 2015-2016 M/s Shroff Tradelink Pvt. Ltd., Block- B, 2nd Floor, Flat No. 2E, Ideal Height, 302, A P C Road, Raja Ram Mohan Sarani, Kolkata - 700009 [PAN: AALCS0490A] ……..…...…………….... Appellant vs. The Income Tax Officer, Ward 1(1), Kolkata, Aaykar Bhawan, P-7, Chowringhee Square, 7th Floor, Kolkata - 700069 ................................ Respondent Appearances by: Assessee repr…

M/S. Shroff Tradelink Pvt. Ltd., Kolkata vs. ITO, Ward 1(1), Kolkata

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 1016/KOL/2025[2014-2015]Status: DisposedITAT Kolkata18 Nov 2025AY 2014-2015

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 144Section 147Section 148Section 148ASection 251(1)(a)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 1016/Kol/2025 Assessment Year : 2014-2015 & I.T.A. No. 1017/Kol/2025 Assessment Year : 2015-2016 M/s Shroff Tradelink Pvt. Ltd., Block- B, 2nd Floor, Flat No. 2E, Ideal Height, 302, A P C Road, Raja Ram Mohan Sarani, Kolkata - 700009 [PAN: AALCS0490A] ……..…...…………….... Appellant vs. The Income Tax Officer, Ward 1(1), Kolkata, Aaykar Bhawan, P-7, Chowringhee Square, 7th Floor, Kolkata - 700069 ................................ Respondent Appearances by: Assessee repr…

Urmilaben Prabhubhai Patel, Surat vs. ITO, Ward 2(3)(4), Surat

In the result, appeal of the assessee is allowed

ITA 527/SRT/2025[2016-17]Status: DisposedITAT Surat17 Nov 2025AY 2016-17

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.527/Srt/2025 Assessment Year: 2016-17 (Hybrid Hearing) Urmilaben Prabhubhai Patel Income Tax Officer, Ward-2(3)(4), बनाम/ 378/1/2, Nishar Faliya, Puna Surat, Room # 613, Aayakar Vs. Gam, Nr. Police Chowki, Surat Bhawan, Majura Gate, Surat-395 -395 010 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Coipp 7154 Q (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K Kabra, Ca राज" की ओर से /Respondent By Ms. Namita Patel, Sr-Dr सुनवाई की तारीख/Date Of Hearing 28/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 17/11/2025

Section 147Section 148Section 148ASection 250Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.527/SRT/2025 Assessment Year: 2016-17 (Hybrid hearing) Urmilaben Prabhubhai Patel Income Tax Officer, Ward-2(3)(4), बनाम/ 378/1/2, Nishar Faliya, Puna Surat, Room # 613, Aayakar Vs. Gam, Nr. Police Chowki, Surat Bhawan, Majura Gate, Surat-395 -395 010 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: COIPP 7154 Q (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Suresh K Kabra, CA राज" की ओर से /Respondent by Ms. Namita Pat…

Geeta Sharma, Sunam vs. ITO, Sunam

In the result, appeal of the assessee is allowed

ITA 491/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh17 Nov 2025AY 2015-16
For Appellant: Sh. Rajiv Saldi, CAFor Respondent: Sh. Prem Singh, Addl. CIT
Section 142(1)Section 143(2)Section 148Section 149

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘SMC', CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 491/CHD/2025 निर्धारण वर्ष / Assessment Year : 2015-16 Geeta Sharma, City Petroleums Mata Modi Road, Sunam 148028 बना म ITO, Sunam Vs. स्थायी लेखा सं./PAN NO: AOBPS2947F अपीलार्थी/Appellant प्रत्यर्थी/Respondent Assessee by : Sh. Rajiv Saldi, CA Revenue by : Sh. Prem Singh, Addl. CIT सुनवाई की तारीख/Date of Hearing : 12-11-2025 उदघोषणा की तारीख/Date of Pronouncement : 17-11-2025 आदेश/Order This appeal by the assessee is directed a…

Pritesh Ratanshi Ved, Pune vs. Income Tax Officer, Ward 1(2), Jalgaon

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

ITA 1618/PUN/2025[2015-16]Status: DisposedITAT Pune17 Nov 2025AY 2015-16

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Shashank Ojha
Section 147Section 148Section 148A

…that the notice u/s 148 was correctly issued by the learned A.O. and accordingly, the reasst. order passed u/s 147 was valid in law. 2] The learned CIT(A) failed to appreciate that in view of the decision of Hon'ble Supreme Court in the case of Rajiv Bansal [469 ITR 46], the notice issued u/s 148 was bad in law and 2 consequently, the reasst. order passed u/s 147 ought to have been held to be null and void. 3] The learned CIT(A) further erred in not appreciating that the notice u/s 148 dated 29.07.2022 was issued by the Jurisdictional Assessing Officer (JAO) and not by the Faceless Assessing Officer (FAO) and ac…

Ratan N Motwani (HUF), Mumbai vs. ITO Ward 23(3)(1), Mumbai

In the result, assessee’s appeal is allowed

ITA 5532/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Nov 2025AY 2017-18

Bench: Smt. Beena Pillai & Smt.Renu Jauhri7 (A.Y.2017-18)

For Appellant: Shri. Bhadresh Doshi, CAFor Respondent: Shri Uma Shankar Prasad- CIT
Section 132Section 147Section 148Section 148ASection 149Section 151Section 151ASection 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SMT.RENU JAUHRI, ACCOUNTANT MEMBER 7 (A.Y.2017-18) Ratan N. Motwani (HUF) Vs. ITO, Ward 23(3)(1) 202, Hira Villa, Pali Road, Piramal Chambers, Lalbaug, Near Hong Kong Bank, Parel, Bandra west, Mumbai-400012. Mumbai-400050. "थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAAHR2664H Appellant .. Respondent Appellant by : Shri. Bhadresh Doshi, CA Respondent by : Shri Uma Shankar Prasad- CIT DR Date of Hearing 11.11.2025 Date of Pronouncement 17.11.2025 आदेश / O R D E R PER RENU JAUHRI [A.M.] :- This appeal is filed by the…

Truptiben Nilangkumar Trivedi, Anand vs. Income Tax Officer, Ward-1, Anand

In the result, the appeal of the assessee is allowed

ITA 864/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad14 Nov 2025AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyaltruptiben Nilangkumar The Income Tax Officer, Vs. Trivedi, Ward-1, 2/A, Vivekanand Wadi, Anand. Opp Dena Parivar Society, Vidyanagar Road, Anand-388001. [Pan :Agipt7745 F] (Appellant) .. (Respondent) Appellant By : Shri Karan Sukhramani, Ar Respondent By: Shri Ravindra, Sr. Dr Date Of Hearing 06.11.2025 Date Of Pronouncement 14.11.2025

For Appellant: Shri Karan Sukhramani, ARFor Respondent: Shri Ravindra, Sr. DR
Section 148Section 151ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Truptiben Nilangkumar The Income Tax Officer, Vs. Trivedi, Ward-1, 2/A, Vivekanand Wadi, Anand. Opp Dena Parivar Society, Vidyanagar Road, Anand-388001. [PAN :AGIPT7745 F] (Appellant) .. (Respondent) Appellant by : Shri Karan Sukhramani, AR Respondent by: Shri Ravindra, Sr. DR Date of Hearing 06.11.2025 Date of Pronouncement 14.11.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal is filed by the Assessee against the appellate order dated 18.03.2025 pass…

Hareshbhai Parshottambhai Vekariya, Ahmedabad vs. NFAC, Delhi Present Jurisdiction - the ITO, Ward-7(2)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1586/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad14 Nov 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalhareshbhai Parshottambhai National Faceless Appeal Vs. Vekariya, Centre, Delhi B/53, Bhumipark Society, (Present Jurisdiction Khodiyarnagar Road, The Income Tax Officer, Khodiyarnagar, Ward-7(2)(1), Ahmedabad Ahmedabad.) Ahmedabad-382350. [Pan :Agspv8227 E] (Appellant) .. (Respondent) Appellant By : Shri Biren Shah, With Shri Gulab Thakor, Ars Respondent By: Shri Ravindra, Sr. Dr Date Of Hearing 04.11.2025 Date Of Pronouncement 14.11.2025

For Appellant: Shri Biren Shah, with Shri Gulab Thakor, ARsFor Respondent: Shri Ravindra, Sr. DR
Section 148Section 148ASection 151ASection 30Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Hareshbhai Parshottambhai National Faceless Appeal Vs. Vekariya, Centre, Delhi B/53, Bhumipark Society, (Present Jurisdiction Khodiyarnagar Road, The Income Tax Officer, Khodiyarnagar, Ward-7(2)(1), Ahmedabad Ahmedabad.) Ahmedabad-382350. [PAN :AGSPV8227 E] (Appellant) .. (Respondent) Appellant by : Shri Biren Shah, with Shri Gulab Thakor, ARs Respondent by: Shri Ravindra, Sr. DR Date of Hearing 04.11.2025 Date of Pronouncement 14.11.2025 O R D E R PER DR. B.R.R. KUMAR,…

ACIT, New Delhi vs. M/S Sbk Trade and Infrastructure Private Limited, New Delhi

ITA 2173/DEL/2025[2015-16]Status: DisposedITAT Delhi14 Nov 2025AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmaacit, Cc – 04, Vs. M/S. Sbk Trade & Infrastructure Private Ltd., New Delhi. 211, New Delhi House, 27, Barakhamba Road, Connaught Place, New Delhi – 110 001. (Pan : Aarcs9589C) Co No.110 /Del/2025 (In Ita No.2173/Del/2025) (Assessment Year : 2015-16) M/S. Sbk Trade & Infrastructure Private Ltd., Vs. Acit, Cc – 04, 211, New Delhi House, New Delhi. 27, Barakhamba Road, Connaught Place, New Delhi – 110 001. (Pan : Aarcs9589C) (Appellant) (Respondent) Assessee By : Shri Mukesh Jain, Ca Shri Samyak Jain, Advocate Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 29.10.2025 Date Of Order : 14.11.2025 O R D E R Per S.Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Delhi-23 [“Ld. Cit(A)”, For Short] Dated

For Appellant: Shri Mukesh Jain, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 148Section 149(1)(b)Section 151Section 151(1)Section 151(2)Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ACIT, CC – 04, vs. M/s. SBK Trade and Infrastructure Private Ltd., New Delhi. 211, New Delhi House, 27, Barakhamba Road, Connaught Place, New Delhi – 110 001. (PAN : AARCS9589C) CO No.110 /Del/2025 (in ITA No.2173/DEL/2025) (Assessment Year : 2015-16) M/s. SBK Trade and Infrastructure Private Ltd., vs. ACIT, CC – 04, 211, New Delhi House, New Delhi. 27, Barakhamba Road, Connaught Place, New Delhi – 110 001. (PAN : AARCS9589C) (APPELLANT) (RESPONDENT) ASSESSEE BY :…