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 366,470 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

The Gharthoon Agri Cultural Service Society, Kangra, Himachal Pradesh vs. Income Tax Officer, Ward - Palampur, Himachal Pradesh, Palampur

In the result, appeal is allowed

ITA 928/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh13 Nov 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vinod Kumar Chaudhary, Sr.DR
Section 144Section 147Section 148Section 271(1)(b)Section 271(1)(c)Section 271F

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 925 to 928/CHD/2025 "नधा"रण वष" / Assessment Year: 2015-16 The Gharthoon Agricultural The ITO, Services Society, Vs Ward, C/o Shri Tej Mohan Singh, Advocate, Palampur (HP). # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./PAN NO: AABAT7686F अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Tej Mohan Singh, Advocate Revenue by : Shri Vinod Kumar Chaudhary, Sr.DR Date of Hearing : 11.11.2…

The Gharthoon Agri Cultural Services Society, Kangra, Himachal Pradesh vs. Income Tax Officer, Ward - Palampur, Himachal Pradesh, Palampur

In the result, appeal is allowed

ITA 927/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh13 Nov 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos.925 To 928/Chd/2025 निर्धारण वर्ष / Assessment Year: 2015-16

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vinod Kumar Chaudhary, Sr.DR
Section 144Section 147Section 148Section 271(1)(b)Section 271(1)(c)Section 271F

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.925 to 928/CHD/2025 निर्धारण वर्ष / Assessment Year: 2015-16 The Gharthoon Agricultural Services Society, C/o Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. स्थायी लेखा सं./PAN NO: AABAT7686F अपीलार्थी/Appellant The ITO, Vs Ward, Palampur (HP). प्रत्यर्थी/Respondent Assessee by : Shri Tej Mohan Singh, Advocate Revenue by : Shri Vinod Kumar Chaudhary, Sr.DR Date of Heari…

The Gharthoon Agri Cultural Services Society, Palampur, Himachal Pradesh vs. Income Tax Officer, Ward - Palampur, Himachal Pradesh, Palampur

In the result, appeal is allowed

ITA 926/CHANDI/2025[2015-16 ]Status: DisposedITAT Chandigarh13 Nov 2025

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vinod Kumar Chaudhary, Sr.DR
Section 144Section 147Section 148Section 271(1)(b)Section 271(1)(c)Section 271F

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 925 to 928/CHD/2025 "नधा"रण वष" / Assessment Year: 2015-16 The Gharthoon Agricultural The ITO, Services Society, Vs Ward, C/o Shri Tej Mohan Singh, Advocate, Palampur (HP). # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./PAN NO: AABAT7686F अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Tej Mohan Singh, Advocate Revenue by : Shri Vinod Kumar Chaudhary, Sr.DR Date of Hearing : 11.11.2…

The Gharthoon Agri Cultural Services Society, Kangra, Himachal Pradesh vs. Income Tax Officer, Ward - Palampur, Himachal Pradesh, Palampur

In the result, appeal is allowed

ITA 925/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh13 Nov 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vinod Kumar Chaudhary, Sr.DR
Section 144Section 147Section 148Section 271(1)(b)Section 271(1)(c)Section 271F

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 925 to 928/CHD/2025 "नधा"रण वष" / Assessment Year: 2015-16 The Gharthoon Agricultural The ITO, Services Society, Vs Ward, C/o Shri Tej Mohan Singh, Advocate, Palampur (HP). # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./PAN NO: AABAT7686F अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Tej Mohan Singh, Advocate Revenue by : Shri Vinod Kumar Chaudhary, Sr.DR Date of Hearing : 11.11.2…

Guiness Finance & Leasing Pvt. Ltd., Kolkata vs. ITO, Ward 6(2), Kolkata

In the result, the appeal filed by the assessee is allowed and the appeal of Revenue is dismissed

ITA 1633/KOL/2025[2015-2016]Status: DisposedITAT Kolkata13 Nov 2025AY 2015-2016

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2015-16 Guiness Finance & Leasing Pvt. Ltd..….……………….……….……….……Appellant 3Rd Floor, Baid Property, 10, Canning Street, Burra Bazar, Kol-1.. [Pan: Aabck1388B] Vs. Ito, Ward-6(2), Kolkata….……………………………….....……...…..…..Respondent Appearances By: Shri Miraj D Shah, Ar, Appeared On Behalf Of The Appellant. Shri Sandeep Lakra, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 30, 2025 Date Of Pronouncing The Order : November 13, 2025 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 16.05.2025 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Brief Facts Of The Case Of The Assessee Are That The Assessee 2. Company Filed Its Return Of Income For The A.Y 2015-16 On 30.09.2015 Declaring Total Income Of Rs.Nil. The Said Return Was Selected For Scrutiny On The Reason That The Assessee Is The Beneficiary Of Credit Of Rs.1,28,38,232/- From Penny Stock Company M/S Steel Exchange Ltd. Notices U/S 143(2) & 142(1) Of The Act Were Issued & Thereafter, The Case Of The Assessee Reopened By Issuing Notice U/S 148 Of The Act On 14.07.2022. The Assessing Officer Passed An Ex Parte Order U/S 147 Guiness Finance & Leasing Pvt. Ltd R.W.S. 144B Of The Act On 29.05.2023 Adding Rs.1,28,38,391/- To The Total Income Of The Assessee.

Section 143(2)Section 147Section 148Section 148ASection 149Section 149(1)(b)Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2015-16 Guiness Finance & Leasing Pvt. Ltd..….……………….……….……….……Appellant 3rd Floor, Baid Property, 10, Canning Street, Burra Bazar, Kol-1.. [PAN: AABCK1388B] vs. ITO, Ward-6(2), Kolkata….……………………………….....……...…..…..Respondent Appearances by: Shri Miraj D Shah, AR, appeared on behalf of the appellant. Shri Sandeep Lakra, Addl. CIT-Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : Octo…

Sapana Shrinivas Samal, Mumbai vs. ITO Ward 42(3)(3), Mumbai

The appeal is allowed

ITA 4798/MUM/2025[2015-16]Status: DisposedITAT Mumbai13 Nov 2025AY 2015-16

Bench: Justice (Retd.) C V Bhadang & Shri Prabhash Shankar: A.Y : 2015-16

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Swapnil Choudhary
Section 139(1)Section 147Section 148Section 148ASection 69

…d parties. Perused record. 4. It is submitted by the learned AR that the impugned assessment proceedings for assessment year 2015-16 was time barred for which reliance is placed on the decision of the Supreme Court in case of Union of India vs Rajeev Bansal, 469 ITR 46 (SC). It is also submitted that the reopening by the Jurisdictional Assessing Officer (JAO) was invalid as the reopening, if any, was required to be made by the Faceless Assessing Officer (FAO). It is submitted that the JAO had not made an independent inquiry as required under Section 148A(d) of the Act and the same is passed without granting oppo…

Income Tax Officer Ward 22 Kalyan, Kalyan vs. Rahul Ratanlal Harchwani, Ulhasnagar

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 4315/MUM/2025[2014-15]Status: DisposedITAT Mumbai13 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 148Section 148ASection 149Section 250Section 3

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 3348 & 3349/Mum/2025 A.Ys: 2014-15 & 2016-17 Rahul Ratanlal Vs ITO, Ward –2, Harchwani Mohan Plaza Block No. C-794, Room Khadakpada, No. 1587, Devi Villa, Kalyan (W) – 421 301. Near Netaji High School Ulhasnagar PAN – ABPPH8259J (Appellant) (Respondent) A.Y: 2014-15 ITO, Ward –2, Vs Rahul Ratanlal Mohan Plaza Harchwani Khadakpada, Block No. C-794, Room Kalyan (W) – 421 301. No. 1587, Devi Villa, Near Netaji High School Ulhasnagar PAN – ABPPH8259J (Appellant) (R…

Rahul Ratanlal Harchwani, Mumbai vs. Income Tax Officer Ward 2, Kalyan

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 3349/MUM/2025[2016-17]Status: DisposedITAT Mumbai13 Nov 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 148Section 148ASection 149Section 250Section 3

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 3348 & 3349/Mum/2025 A.Ys: 2014-15 & 2016-17 Rahul Ratanlal Vs ITO, Ward –2, Harchwani Mohan Plaza Block No. C-794, Room Khadakpada, No. 1587, Devi Villa, Kalyan (W) – 421 301. Near Netaji High School Ulhasnagar PAN – ABPPH8259J (Appellant) (Respondent) A.Y: 2014-15 ITO, Ward –2, Vs Rahul Ratanlal Mohan Plaza Harchwani Khadakpada, Block No. C-794, Room Kalyan (W) – 421 301. No. 1587, Devi Villa, Near Netaji High School Ulhasnagar PAN – ABPPH8259J (Appellant) (R…

Rahul Ratanlal Harchwani, Mumbai vs. Income Tax Officer Ward -2, Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 3348/MUM/2025[2014-15]Status: DisposedITAT Mumbai13 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 148Section 148ASection 149Section 250Section 3

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 3348 & 3349/Mum/2025 A.Ys: 2014-15 & 2016-17 Rahul Ratanlal Vs ITO, Ward –2, Harchwani Mohan Plaza Block No. C-794, Room Khadakpada, No. 1587, Devi Villa, Kalyan (W) – 421 301. Near Netaji High School Ulhasnagar PAN – ABPPH8259J (Appellant) (Respondent) A.Y: 2014-15 ITO, Ward –2, Vs Rahul Ratanlal Mohan Plaza Harchwani Khadakpada, Block No. C-794, Room Kalyan (W) – 421 301. No. 1587, Devi Villa, Near Netaji High School Ulhasnagar PAN – ABPPH8259J (Appellant) (R…

Genesis Associates P Ltd, Delhi vs. Assessment Unit, Del-W-()

In the result Assessee’s appeal ITA No

ITA 952/DEL/2024[2013-2014]Status: DisposedITAT Delhi13 Nov 2025AY 2013-2014

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2013-14

Section 139Section 147Section 148Section 69C

…or the sake of clarity the same is reproduced hereunder: “Written submissions and synopsis At the very outset it is submitted that case of the Assessee is squarely covered by the judgment of Hon'ble Supreme Court in the case Union of India vs. Rajeev Bansal: 2024 SCC OnLine SC 2693. In the said decision the Hon'ble Supreme Court adjudicated on the issue whether the reopening made pursuant to the judgment of in the case of Union of India vs. Ashish Agarwal: (2023) 1 SCC 617 are time barred or not. The Hon'ble Court upheld the validity of TOLA and reassessments for the AY 2013-14 & 2014- 15 were held valid, with a…

Income Tax Officer, Ward-10(1), I.P Estate vs. Genesis Associates Pvt. Ltd., Kirti Nagar

In the result Assessee’s appeal ITA No

ITA 1084/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Nov 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2013-14

Section 139Section 147Section 148Section 69C

…or the sake of clarity the same is reproduced hereunder: “Written submissions and synopsis At the very outset it is submitted that case of the Assessee is squarely covered by the judgment of Hon'ble Supreme Court in the case Union of India vs. Rajeev Bansal: 2024 SCC OnLine SC 2693. In the said decision the Hon'ble Supreme Court adjudicated on the issue whether the reopening made pursuant to the judgment of in the case of Union of India vs. Ashish Agarwal: (2023) 1 SCC 617 are time barred or not. The Hon'ble Court upheld the validity of TOLA and reassessments for the AY 2013-14 & 2014- 15 were held valid, with a…

Kakoli Debanshi, Birbhum vs. ITO, Ward 3(1), Suri

In the result, the appeal of the assessee is allowed

ITA 1664/KOL/2025[2015-2016]Status: DisposedITAT Kolkata11 Nov 2025AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm**

Section 142(1)Section 144Section 147Section 148

…e AY 2015-16. - 02. The only issue raised by the Counsel of the assessee is in respect of A.Y. 2015-16, being time barred by limitation in consonance with the decision of the Hon'ble Apex Court in the case of Union of India and other Vs. Rajeev Bansal [2024] 469 ITR 46 (SC), dated 03.10.2024. - 03. The facts in brief are that the assessee is a non-filer of return but as per information available on record the assessee has entered into transaction in respect of transfer of capital assets of ₹40,00,000 and deposited cash amounting to ₹20,34,000/- during the year. Therefore, the case of the assessee was reopened u…

Arif Shaikh, Thane vs. ITO, WD-2(1), Thane

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

ITA 5469/MUM/2025[2015-16]Status: DisposedITAT Mumbai10 Nov 2025AY 2015-16

Bench: Shri. Anikesh Banerjee & Miss. Padmavathy S

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Surendra Mohan (SR.DR.)
Section 144Section 147Section 148Section 250Section 69Section 69A

…Act, placed at page 1 of the APB. The said notice was issued on 04.04.2022 by the Ld. AO. The Ld. AR contended that the said notice is barred by limitation, placing reliance on the judgment of the Hon'ble Supreme Court in Union of India v. Rajiv Bansal (2024) 167 Taxmann.com 70 (SC). The relevant portion of the said judgment reads as under: “f. The Revenue concedes that for the assessment year 2015-16, all notices issued on or after 1 April 2021 will have to be dropped as they will not fall for completion during the period prescribed under TOLA." 5. The Ld. DR, on the other hand, supported the findings of the rev…

Pentyala Madhavi, Hyderabad vs. Income Tax Officer, Ward-12(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 392/HYD/2025[2015-2016]Status: DisposedITAT Hyderabad07 Nov 2025AY 2015-2016

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 139Section 142(1)Section 144Section 147Section 148Section 69A

…sed by the A.O. under Section 147 of the Act in consequent to the notice issued under Section 148 of the Act dated 29-04-2022, is barred by limitation in view of the decision of the Hon’ble Supreme Court in the case of Union of India Vs. Rajeev Bansal [(2024) 469 ITR 46. (SC)], where the learned Additional Solicitor General of India submitted that, the Revenue concedes that for the assessment year 2015-16, all notices issued on or after 01-04-2021 will have to be dropped, as they will not fall for completion during the period prescribed under TOLA. 5 Pentyala Madhavi. Since the A.O. issued notice under Section…

Sandeep Gupta, Delhi vs. Income Tax Officer, Civic Centre, Delhi

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

ITA 299/DEL/2025[2017-18]Status: DisposedITAT Delhi07 Nov 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Ms. Agni Choudhary, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 148Section 148ASection 151

…Act on 30.07.2022. The bone of contention is whether the subsequent notice issued u/s 148 of the Act on 30.07.2022 is to be treated as legal or not in the light of decision of Hon'ble Supreme Court in the case of Union of India Vs. Rajeev Bansal reported in 469 ITR 46 (SC). 4. The ld. counsel for the assessee vehemently contended that the notice u/s 148 of the Act dated 30.07.2022 would have to be compliant with the new regime of reassessment as explained by the Hon'ble Supreme Court in the case of Rajeev Bansal 167 taxmann.com 70. The Page 2 of 5 [A.Y. 2017-18] Sandeep Gupta Vs. ITO ld. counsel for the ass…

Pjp Founation Trust, Mumbai vs. ITO Ward 30(1)(1), Mumbai

In the result, the appeal of the assessee bearing ITA

ITA 5000/MUM/2025[2015-16]Status: DisposedITAT Mumbai03 Nov 2025AY 2015-16

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

Section 147Section 250

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER I.T.A. No. 5000/Mum/2025 Assessment Year: 2015-16 PJP Foundation Trust Vs ITO, Ward – 30(1)(1) Mr. Vincent J Pereira Room No. 235, Baby Lawns Nursery, Opp Koutilya Bhavan, BKC to Union Bank, IC Colony 400051. Borivalli (W), Mumbai – 400103 (Assessee) (Respondent) Assessee by Shri Rajeev Kesrwani & Shri Akhilesh Bhargava Revenue by Shri Virabhadra Mahajan, Sr. DR (Virtually Present) Date of Hearing 23.09.2025 Date of Pronouncement .11.2025 ORDER Per: SHRI. SANDEEP GOSAI…

Aarti Bansal, Delhi vs. Income Tax Officer, Ward 34(1), Delhi

In the result, appeal of the assessee is partly allowed as

ITA 5942/DEL/2024[2014-15]Status: DisposedITAT Delhi03 Nov 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.5942/Del/2024 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Aarti Bansal Income Tax Officer, Bn-44, Shalimar Bagh, Vs. Ward 34(1), New Delhi. Civic Centre, Delhi. Pan No.Acvpb0393C अपीलाथ" Appellant ""यथ"/Respondent

Section 143(2)Section 147Section 148Section 148ASection 69C

…l reported in 469 ITR 46 (SC). The above facts can be verified from following table and the compilation of the documents in paper book: 4. Ld. Counsel for the assessee placed reliance on the decision of the Hon’ble Supreme Court in the case of Rajiv Bansal (469 ITR 46). It is submitted that in view of the observation of the Hon'ble Supreme Court in the case of Rajeev Bansal (supra), the extended due date for 4 issuance of notice u/s 148 of the Act expired on 18.06.2022 and since, the notice u/s 148 of the Act is issued on 22.07.2022, the said notice is to be treated as barred by limitation and consequentiall…

Archana Gupta, Lucknow vs. ITO-6-1, Lucknow

In the result, the appeal of the assessee stands allowed

ITA 411/LKW/2025[2015-16]Status: DisposedITAT Lucknow31 Oct 2025AY 2015-16

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 151Section 40aSection 69C

…I.T.A. No.411/Lkw/2025 Assessment Year:2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI SUBHASH MALGURIA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER I.T.A. No.411/Lkw/2025 Assessment year:2015-16 Archana Gupta, Vs. Income Tax Officer-6(1), MM-100, Sector D-1, Lucknow. Kanpur Road, LDA Colony, Lucknow. PAN:ADGPG1562J (Appellant) (Respondent) Appellant by Shri G. C. Dobriyal, Advocate Respondent by Shri R. K. Agarwal, CIT (D.R.) O R D E R PER SUBHASH MALGURIA:J.M. This appeal vide I.T.A. No.411/Lkw/2025 has been filed by the assessee for assessment yea…

Assistant Commissioner of Income Tax, Lucknow vs. Sudhanshu Trivedi, Lucknow

ITA 418/LKW/2024[2015-16]Status: DisposedITAT Lucknow31 Oct 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2015-16 The Acit V. Sudhanshu Trivedi Lucknow 21/1013, Sector 21 Indira Nagar, Lucknow (U.P) Tan/Pan:Ackpt4164G (Appellant) (Respondent) Appellant By: Shri Amit Singh Chouhan, D.R. Respondent By: S/Shri Rajat Jain & Akshat Jain, Cas O R D E R

For Appellant: Shri Amit Singh Chouhan, D.RFor Respondent: S/Shri Rajat Jain and Akshat Jain, CAs
Section 10(38)Section 115BSection 143(1)(a)Section 143(3)Section 144BSection 147Section 148Section 149Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2015-16 The ACIT v. Sudhanshu Trivedi Lucknow 21/1013, Sector 21 Indira Nagar, Lucknow (U.P) TAN/PAN:ACKPT4164G (Appellant) (Respondent) Appellant by: Shri Amit Singh Chouhan, D.R. Respondent by: S/Shri Rajat Jain and Akshat Jain, CAs O R D E R PER SUDHANSHU SRIVASTAVA, J.M.: This appeal has been preferred by the Revenue against the order dated 31.05.2024 passed by the Learned Commissioner of Income Tax (Appeal), Lucknow-3 (ld. CIT(A)) fo…

ACIT, Circle -5(2)(1), Mumbai vs. Nasher Miles Private Limited, Mumbai

In the result, both the appeal filed by the revenue department stands dismissed, whereas the Cos

ITA 5078/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Oct 2025AY 2017-18

Bench: Shri Narender Kumar Choudhryshri Prabhash Shankarassessment Year: 2016-17 & Assessment Year: 2017-18 Acit, Circle-5(2)(1) Nasher Miles Private Room No. 571, Aaykar Bhavan, Limited Mk Road, Mumbai- 400020, Vs. 1601, Panchratna Building, Mumbai Opera House, Girgaon, Mumbai- 400004 Pan: Aabcs1385E (Appellant) (Respondent)

For Appellant: Ms. Sheetal JainFor Respondent: Shri Layaqat Ali Aafaqui, Ld. Sr. A.R
Section 147Section 148Section 151Section 250

…instant case admittedly the notice u/s 148 of the Act dated 30.07.2022 was issued after 3 years from the end of the A.Y. 2016-17 under new regime reassessment, in view of the judgment of Hon’ble Apex Court in the case of Union of India vs Rajeev Bansal (2024) 469 ITR 46 with the approval of PCIT-8, Mumbai but not of the Principle Chief Commissioner or Principle Director General or Chief Commissioner Or Co No. 254 & 255/M/2025 Nasher Mills Private Limited Director General as mandated u/s 151(ii) of the Act and therefore the ld. Commissioner by respectfully following the judgment of the Hon’ble Apex Court in the Ra…