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 366,339 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

Skf India Limited, Mumbai vs. DCIT, 4(3)(1), Mumbai

In the result, the appeal by the assessee is allowed

ITA 2518/MUM/2024[2015-16]Status: DisposedITAT Mumbai16 May 2025AY 2015-16

Bench: Shri Sandeep Singh Karhailshri Bijayananda Prusethskf India Limited., 4Th Floor, Mahatma Gandhi Memorial Building, Mumbai Maharashtra - 400002 ............... Appellant Pan : Aaacs0684H

For Appellant: Shri Ajit Kumar JainFor Respondent: Shri Ajay Chandra, CIT-DR
Section 143(3)Section 144BSection 144C(1)Section 144C(13)Section 144C(5)Section 147Section 148Section 148ASection 149Section 149(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER SKF India Limited., 4th Floor, Mahatma Gandhi Memorial Building, Mumbai Maharashtra - 400002 ............... Appellant PAN : AAACS0684H v/s DCIT - 4(3)(1), ……………… Respondent Air India Building, 530, 4th Floor Nariman Point, Mumbai - 400021 Assessee by : Shri Ajit Kumar Jain Revenue by : Shri Ajay Chandra, CIT-DR Date of Hearing – 13/05/2025 Date of Order - 16/05/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal against the…

Manojbhai Parsottambhai Poriya, Mumbai vs. Income Tax Officer-42(1)(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1731/MUM/2025[2017-18]Status: DisposedITAT Mumbai15 May 2025AY 2017-18

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhriआयकर अपील सं./Ita No. 1731/Mum/2025 (निर्धारण वर्ा / Assessment Year :2017-18) Manojbhai Parsottambhai V/S. Ito – 42(1)(3), Poriya बिधम Kautilya Bhavan, Bandra Flat No. 602, 6Th Floor, Kurla Complex, Bandra Thakkar Plaza, Kandivali East, Maharashtra-400051 West, Maharashtra- 400067 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Amspp6898B Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Mr. Himanshu GandhiFor Respondent: Shri R. R. Makwana
Section 148Section 149Section 149(1)(b)Section 234BSection 250Section 270ASection 56(2)(vii)Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 1731/MUM/2025 (निर्धारण वर्ा / Assessment Year :2017-18) Manojbhai Parsottambhai v/s. ITO – 42(1)(3), Poriya बिधम Kautilya Bhavan, Bandra Flat No. 602, 6th Floor, Kurla Complex, Bandra Thakkar Plaza, Kandivali East, Maharashtra-400051 West, Maharashtra- 400067 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AMSPP6898B Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee by: Mr. Himanshu Gandhi रधजस्व की ओर से /Revenue by: Shri R. R. Makwana…

ACIT-CC-7(3), Mumbai vs. Lotus Logistics and Developers Private Limited, Mumbai

In the result, the appeal of the Revenue is dismissed whereas cross-objection of the assessee are partly allowed

ITA 627/MUM/2025[2017-18]Status: DisposedITAT Mumbai09 May 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Ms Kavitha Rajagopal () Assessment Year: 2017-18 Acit-Cc-7(3) Lotus Logistics & Developers Room No. 655, Floor 6Th, Private Limited Aayakar Bhavan, M.K.Road, Vs. 1301, 13Th Level, Lotus Trade Mumbai-400020 Centre, New Link Road, Near D N Nagar Metro Station, Andheri-West, Mumbai- 700013 Pan No. Aabcl 1198 G Appellant Respondent

For Appellant: Mr. Rushabh MehtaFor Respondent: DR. K. R. Subhash, Sr. DR
Section 147Section 148Section 151Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2017-18 ACIT-CC-7(3) Lotus Logistics and Developers Room No. 655, Floor 6th, Private Limited Aayakar Bhavan, M.K.Road, Vs. 1301, 13th Level, Lotus Trade Mumbai-400020 Centre, New Link Road, Near D N Nagar Metro Station, Andheri-west, Mumbai- 700013 PAN NO. AABCL 1198 G Appellant Respondent CO No. 49/MUM/2025 (Arising out of ITA No. 627/MUM/2025) Assessment Year: 2017-18 Lotus Logistics and Developers ACIT-CC-7(3) Private Limited Room No. 655, Fl…

Assistant Commissioner of Income Tax Circle 12, Pune vs. Varun Jain, Pune

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

ITA 2720/PUN/2024[2018]Status: DisposedITAT Pune07 May 2025

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamorecross Objection No.14/Pun/2025 (Arising Out Of Ita No.2720/Pun/2024) िनधा"रण वष" / Assessment Year: 2018-19 Varun Jain, The Acit, P-024, Forest County, Kharadi, V Circle-12, Pune. Pune – 411014. S. Maharashtra. Pan:Aexpj0171J Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / Ita No.2720/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 The Acit, Varun Jain, Circle-12, Pune. Vs. P-024, Forest County, Kharadi, Pune – 411014. Maharashtra. Pan:Aexpj0171J Appellant / Revenue Respondent / Assessee Assessee By Shri Fenil Bhatt – Ar(Virtual) Revenue By Shri Abhinay Kumbhar - Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 07/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: In This Case, Revenue Has Filed An Appeal Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under C.O.No.14/Pun/2025 [A] & Ita No.2720/Pun/2024 [R]

Section 10(35)Section 133ASection 143(3)Section 144BSection 147Section 148ASection 250Section 253(4)

…Ld.AR submitted that Hon’ble Bombay Court held that “there is nothing on record to indicate that petitioner had participated knowingly in a sham transaction”. Ld.AR for the Assessee also relied on the following decisions : 1. Union of India vs Rajeev Bansal [469 ITR 46(SC)] 2. The Hon'ble Bombay High Court in case of Karan Maheshwari Vs. ACIT, CCIT and UOI [WRIT PETITION (L) NO.37211 OF 2022] dated 08.03.2024. 3. The Hon'ble Madras High Court in the case of Spencer and Company Limited v/s The Assistant Commissioner of Income Tax [2024] 169 taxmann.com 221 (Madras). 4. The Hon'ble ITAT Mumbai in case of Aditya…

Chandrakant Viththal Bhopi, Raigad vs. ITO Ward 1, Panvel

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

ITA 2405/PUN/2024[2016-17]Status: DisposedITAT Pune07 May 2025AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17 Chandrakant Viththal Bhopi Ito, Ward-1, Panvel At Chinchpada, Post Panvel, Tal. Vs. Panvel, Dist. Raigad – 410206 Pan: Bjdpb7610L (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak & Ajinkya M Vaishampayan Department By : Shri Ramnath P Murkunde Date Of Hearing : 05-05-2025 Date Of Pronouncement : 07-05-2025 O R D E R

For Appellant: Shri Nikhil S Pathak &For Respondent: Shri Ramnath P Murkunde
Section 11Section 142(1)Section 147Section 148Section 148ASection 151Section 2(14)Section 28Section 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2016-17 Chandrakant Viththal Bhopi ITO, Ward-1, Panvel At Chinchpada, Post Panvel, Tal. Vs. Panvel, Dist. Raigad – 410206 PAN: BJDPB7610L (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak & Ajinkya M Vaishampayan Department by : Shri Ramnath P Murkunde Date of hearing : 05-05-2025 Date of pronouncement : 07-05-2025 O R D E R PER R.K. PANDA: This appeal filed by the assessee is directed against the order dated 16.10.2024 of the Ld. CIT(A) / NFAC, D…

Gck Stock Private Limited, Jaipur vs. ITO WD 1(4), Jaipur

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

ITA 1572/JPR/2024[2015-2016]Status: DisposedITAT Jaipur06 May 2025AY 2015-2016
For Appellant: Shri Bhupendra Shaha, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 131Section 133(6)Section 142(1)Section 143(3)Section 148Section 148ASection 234Section 250Section 271

…ely covered by the catena of Judgments filed before us and pointed out that the issue under reopening is completely time – barred. In support of the said contention the Learned Authorized Representative pointed out as follows: 4.1 In the case of Rajiv Bansal (469 ITR 46(SC) it was held that, “e. The Finance Act 2021 substituted the old regime for re-assessment with a new regime. The first proviso to Section 149 does not expressly bar the application of TOLA. Section 3 of TOLA applies to the entire Income-tax Act, including Sections 149 and 151 of the new regime. Once the first proviso to Section 149(1)(b) is read…

Ravi Dharampal Khanna, Mumbai vs. Income Tax Officer Ward 2(1), Thane

In the result, appeal of the assessee is allowed

ITA 1431/MUM/2025[2015-16]Status: DisposedITAT Mumbai06 May 2025AY 2015-16

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Shailesh M. Bandhi, A/RFor Respondent: Shri Ashok Kumar Ambastha, Sr. D/R
Section 147Section 148Section 148A

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 1431/Mum/2025 Assessment Year: 2015-16 Ravi Dharampal Khanna Income Tax Officer, Ward-2(1), B-7/504, Eden Rose CHSL Vs Thane Opp. Cinemax Mira Road East Thane - 401107 [PAN: ARCPK8223G] अपीलार्थी/ (Appellant) प्रत्यर्थी/ (Respondent) Assessee by: Shri Shailesh M. Bandhi, A/R Revenue by : Shri Ashok Kumar Ambastha, Sr. D/R सुनवाई की तारीख/Date of Hearing : 01/05/2025 घोषणा की तारीख /Date of Pronouncement: 0…

Dattatray Namdev Suryawanshi, Panvel vs. Assessment Unit, Income Tax Department, New Delhi

In the result, appeal filed by assessee is allowed

ITA 896/MUM/2025[2018-19]Status: DisposedITAT Mumbai02 May 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Mr. Kaushik Makwana, ARFor Respondent: Shri R. R. Makwana, Addl. CIT
Section 115BSection 147Section 194CSection 234ASection 234BSection 250Section 270ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 Dattatray Namdev Assessment Unit, Suryawanshi, Income-tax Department Flat No. 303, A Wing, Nimbeshwar Park, Pali Devad, Sukhapur, Vs. Panvel H.O., Maharashtra – 410206 (PAN : BQFPS4471R) (Appellant) (Respondent) Present for: Assessee : Mr. Kaushik Makwana, AR Revenue : Shri R. R. Makwana, Addl. CIT Date of Hearing : 08.04.2025 Date of Pronouncement : 02.05.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee i…

Ntt Docomo, Inc., Mumbai vs. ACIT (International Taxation), Circle-3(3)(1)

In the result, appeal of the assessee is allowed on legal grounds

ITA 2736/MUM/2024[2014-15]Status: DisposedITAT Mumbai02 May 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI VIKRAM SINGH YADAV (Accountant Member)

Section 147Section 148Section 148ASection 9(1)(vii)

…issue of validity of reopening, the ld. Counsel for the assessee submitted that the notice u/s.148 dated 30/07/2022 is barred by limitation in view of the judgment of the Hon’ble Supreme Court in the case of Union of India and others vs. Rajeev Bansal (2024) 469 ITR 46. Since the legal issue raised by the assessee is purely jurisdictional and limitation issue therefore, same has been discussed first. 4. The brief facts qua the issue of limitation are that assessee company M/s. NTT Docomo Inc is a tax resident of Japan and engaged in the business of providing services in the Telecom Sector. During year under cons…

Dandu Jojappa Francis, Bangalore vs. Income Tax Officer, Ward-4(2)(3), Bengaluru

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

ITA 2305/BANG/2024[2016-17]Status: DisposedITAT Bangalore30 Apr 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2016-17

For Respondent: Smt. Richa Bakiwala, CA &
Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2016-17 Shri Dandu Jojappa Francis, 261, Begur, The Income Tax Electronic City S.O., Officer, Kammasandra, Ward – 4 (2)(3), Bangalore – 560 100. Bangalore. Vs. PAN: ABLPF9149D APPELLANT RESPONDENT : Smt. Richa Bakiwala, CA & Assessee by Shri Hemasundara Rao P, AR Revenue by : Smt. Neha Sahay, JCIT-DR Date of Hearing : 05-02-2025 Date of Pronouncement : 30-04-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the asse…

Devalbai Karsan Parmar, Mumbai vs. Income Tax Officer Ward 20(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1786/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Apr 2025AY 2017-18

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeassessment Year : 2017-18 Devalbai Karsan Parmar, Income Tax Officer, Ward-20(1)(1), H9, B-401, Herumb Chs, 3Rd Floor, New Mhada Colony, Vs. Piramal Chambers, Kamgar Nagar, Lalbaugh, Near Tilak Nagar Mumbai-400012. Railway Station, Chembur, Mumbai-400024. Pan: Aispp0021A (Appellant) (Respondent) For Assessee : Shri Shashank Mehta For Revenue : Shri Asif Karmali, Sr.Dr

For Appellant: Shri Shashank MehtaFor Respondent: Shri Asif Karmali, Sr.DR
Section 147Section 148Section 148ASection 151Section 151ASection 56Section 56(2)Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “J(SMC)” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year : 2017-18 Devalbai Karsan Parmar, Income Tax Officer, Ward-20(1)(1), H9, B-401, Herumb Chs, 3rd Floor, New MHADA Colony, vs. Piramal Chambers, Kamgar Nagar, Lalbaugh, Near Tilak Nagar Mumbai-400012. Railway Station, Chembur, Mumbai-400024. PAN: AISPP0021A (Appellant) (Respondent) For Assessee : Shri Shashank Mehta For Revenue : Shri Asif Karmali, Sr.DR Date of Hearing : 24-04-2025 Date of Pronouncement : 30-04-2025 O R D E R PER VIKRAM S…

Kai Ganpatrao Sakharam Pawar Nagari Sahakari Patsanstha, Maryadit, Karad vs. ITO, Ward-1, Satara

In the result, appeal of the assessee is partly allowed

ITA 356/PUN/2025[2017-18]Status: DisposedITAT Pune29 Apr 2025AY 2017-18

Bench: DR. DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 147Section 148Section 148ASection 151Section 250Section 69A

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREDR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.356/PUN/2025 िनधा"रण वष" / Assessment Year: 2017-18 Kai Ganpatrao Sakharam Pawar V The Income Tax Officer, Nagari SahakariPatsnastha, s Ward-1, Satara. Rethare BK Karad – 415108. Maharashtra. PAN: AAFAK1650E Appellant/ Assessee Respondent / Revenue Assessee by Shri Nikhil S Pathak and Shri Mayuresh Doshi – AR’s Revenue by Shri Prashant B. Gandhale– JCIT(DR) Date of hearing 24/04/2025 Date of pronounc…

Dy. Commmissioner of Income Tax, Mumbai vs. Prasad Shetty, Sion, Mumbai

In the result, appeal of the Revenue is dismissed and cross objection of the assessee is allowed

ITA 6256/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Apr 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

Section 144BSection 147Section 148Section 148ASection 149(1)(a)Section 151ASection 56(2)(vii)

…order us/148A(d) of the Act on 28/07/2022 and notice u/s.148 under the new regime was issued on 28/07/2022. 5. Before us ld. Counsel submitted that now in view of the judgment of the Hon’ble Supreme Court in the case of Union of India vs. Rajeev Bansal (2024) 469 ITR 46 the AO had to pass the order u/s 148A(d) and issue notice u/s 148 within the surviving time once the time limit for filing of reply by the assessee is over. Here in this case, notice u/s.148 of the Act under the old regime was issued on 28/06/2021 and the time 5 ITA No.6256/Mum/2024 & CO No.3/Mum/2025 Prasad Shetty limit for issuance of notice u/…

Mr Rahat Mohammed Riyazuddin Shaikh, Mumbai vs. Income Tax Officer NFAC, Mumbai

In the result, appeal of the assessee is allowed

ITA 5291/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Apr 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Ajay Singh, Advocate and Shri Akshay Pawar, ARFor Respondent: R. R. Makwana, Addl. CIT
Section 147Section 148Section 148ASection 151Section 151(1)Section 50CSection 56(2)Section 56(2)(vii)

…scaped assessment is Rs.26,05,000/- which has been added by ld. Assessing Officer while completing the assessment. Thus, there is violation of section 149(1)(b) as well as section 151(1)(ii) of the Act. 5.2. Hon Supreme Court in case of Rajeev Agarwal [2024] 469 ITR 46 (SC), held that new reassessment proceeding pursuant to Ashish Agarwal (supra) decision have to meet the test of new regime. The applicability of the first proviso to Section 149(1)(b) of the new regime has to be tested on the date of issuance of notice under Section 148 of the new regime. Even if TOLA is read into the Income Tax Act, the time lim…

Vishnu Subhash Agarwal, Pune vs. ITO Ward 6(1), Pune

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

ITA 2881/PUN/2024[2015-16]Status: DisposedITAT Pune25 Apr 2025AY 2015-16

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2015-16

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Arvind Desai, Addl CIT DR
Section 139Section 144Section 147Section 148Section 148ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment year : 2015-16 Vishnu Subhash Agarwal ITO, Ward 6(1), Pune 208, Mangalwar Peth, Kasba Peth S.O, Vs. Pune – 411011 PAN: APYPA0686B (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : Shri Arvind Desai, Addl CIT DR Date of hearing : 27-03-2025 Date of pronouncement : 25-04-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 15.10.2024 of the Ld. CIT(A) / NFAC, Delhi relating to asses…

Madhumita Tripathy, Hyderabad vs. Income Tax Officer, Ward-8(1), Hyderabad

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

ITA 1268/HYD/2024[2013-14]Status: DisposedITAT Hyderabad25 Apr 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1268/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2013-14) Smt. Madhumita Tripathy Vs. Income Tax Officer Hyderabad Ward 8(1) Pan:Ahjpt3294M Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri B Srinivasa Rao, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 05/02/2025 घोषणा की तारीख/Pronouncement: 25/04/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated, 12/11/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Y.2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri B Srinivasa Rao, CAFor Respondent: : Dr. Sachin Kumar, DR
Section 148

…ITA No 1268 of 2024 Madhumita Tripathy आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1268/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2013-14) Smt. Madhumita Tripathy Vs. Income Tax Officer Hyderabad Ward 8(1) PAN:AHJPT3294M Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri B Srinivasa Rao, CA राज" व "ारा/Revenue by:: Dr. Sachin Kumar, DR सुनवाई की तारीख/Date of hearing: 05/02/2025 घोषणा की तारीख/Pronouncement: 25/04/2025 आदेश/ORD…

Income Tax Officer Ward 3, Satara, Income Tax Office Satara vs. Nandkumar Dattatray Khot, Dahiwadi Man

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

ITA 1562/PUN/2024[2015-16]Status: DisposedITAT Pune24 Apr 2025AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. /Ita No.1562/Pun/2024 िनधा"रण वष" / Assessment Year: 2015-16 The Income Tax Officer, V Nandkumar Dattatray Khot, Ward-3, Satara S Shri Agencies Dahiwadi, Dahiwadi, Man Satara. Maharashtra – 415508. Pan: Aatpk8947P Appellant/ Revenue Respondent/ Assessee Cross Objection No.11/Pun/2025 िनधा"रण वष" / Assessment Year: 2015-16 Nandkumar Dattatray Khot, V The Income Tax Officer, Shri Agencies Dahiwadi, S Ward-3, Satara. Dahiwadi, Man Satara. Maharashtra – 415508. Pan:Aatpk8947P Appellant/ Assessee Respondent /Revenue Assessee By Shri Suhas Kulkarni - Ar Shri Vidya Ratna Kishor – (Dr)(Virtual) Revenue By Date Of Hearing 25/03/2025 Date Of Pronouncement 24/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of The Commissioner Of Income Tax (Appeal) (Nfac) Under Section 250 Of

Section 132Section 144BSection 147Section 148Section 148ASection 149Section 151ASection 250

…or A.Y.2015-16 treating the earlier notice as Notice u/s.148A(b) of the Act and shared the information with the Assessee. The order u/s.148A(d) was passed on 26/07/2022 for A.Y.2015-16. 3.3 Before the Hon’ble Supreme Court in the case of UoI Vs. Rajeev Bansal 469 ITR 46(SC), Mr.N.Venkataraman, learned Additional Solicitor General of India, made the following submissions on behalf of the Revenue: Quote, “a. Parliament enacted TOLA as a free-standing legislation to provide relief and relaxation to both the assesses and the Revenue during TOLA seeks to relax actions and proceedings that could not be completed or com…

ACIT Circle - 22(1), Mumbai vs. Nilesh Haresh Parwani, Mumbai

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

ITA 266/MUM/2025[2015-16]Status: DisposedITAT Mumbai24 Apr 2025AY 2015-16

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Paresh Deshpande, Sr. DR
Section 133ASection 250

…Delhi High Court and the Co-ordinate Bench of the Tribunal, and the issue was decided in favour of the taxpayer, inter alia, by considering the submission of the Revenue before the Hon’ble Supreme Court in Union of India vs. Rajeev Bansal, reported in (2024) 469 ITR 46 (SC). 10. On the other hand, learned Departmental Representative (“learned DR”) vehemently relied upon the order passed by the AO. 11. We have considered the submissions of both sides and perused the material available on record. We, at the outset, find that similar issue pertaining to the challenge against notices issued under section 148 of th…

Rajani Sahu, Gwalior vs. Income-Tax Officer, Ashok Nagar, Gwalior

The appeal stand allowed in terms of our above order

ITA 420/AGR/2024[2015-2016]Status: DisposedITAT Agra22 Apr 2025AY 2015-2016

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 420/Agr/2024 (िनधा"रणवष" / Assessment Year:2015-16) Smt. Rajani Sahu Income-Tax Officer, बनाम/ Karera, Near Kali Mai Mandir, Ashok Nagar, Gwalior. Shivpuri Road Vs. Karera, Shivpuri (Mp). "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ehpps-3090-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Deependra Mohan, Ca - Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2015-16 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] On 21-05-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 147 R.W.S. 144 Of The Act On 27-04-2023. In The Assessment Order, Ld. Ao Made Addition Of Deemed Income U/S 56(2)(Vii)(B) For Rs.48.90 Lacs. The Ld. Cit(A) Confirmed The Same Against Which The Assessee Is In Further Appeal Before Us. 2. The Ld. Ar, At The Outset, Raised A Pertinent Legal Issue Assailing Legality Of Reassessment Proceedings. It Has Been Stated That This Year Is Covered By The Decision Of Hon’Ble Delhi High Court In The Case Of Ibibo

For Appellant: Sh. Deependra Mohan, CA - Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR
Section 147Section 148Section 148ASection 149Section 149(1)(b)Section 3Section 56(2)(vii)

…this year is covered by the decision of Hon’ble Delhi High Court in the case of IBIBO Group Private Ltd. (WP(C) No.17639/2022 dated 13-12-2024) which has been rendered by considering the decision of Hon’ble Supreme Court in the case of UOI vs. Rajeev Bansal (167 Taxmann.com 70). In this decision it was held by Hon’ble Apex Court as under: - "(e) The Finance Act, 2021 (2021) ((2021) 432 ITR (Stat) 52) substituted the fold regime for reassessment with a new regime. The first proviso to section 149 does not expressly bar the application of Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Ac…

Uniseven Engineering and Infrastructure Pvt. Ltd., Kolkata vs. DCIT, Circle - 7(1), Kolkata

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

ITA 2652/KOL/2024[2015-16]Status: DisposedITAT Kolkata22 Apr 2025AY 2015-16

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

Section 143(3)Section 147Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM & Shri Pradip Kumar Choubey, JM] I.T.A. Nos. 2651 & 2652/Kol/2024 Assessment Years: 2014-15 & 2015-16 Uniseven Engineering & Infrastructure Vs. DCIT, Central Circle-7(1), Kolkata Pvt. Ltd. 30D, Jawaharlal Nehru Road, Park Street, Kolkata-700016. (PAN: AAACU9083G) Appellant Respondent Date of conclusion of Hearing 17.03.2025 Date of Pronouncement 22.04.2025 For the Assessee Shri Sunil Surana, AR For the Revenue Shri Sailen Samadder, Addl. CIT, Sr. DR ORDER Per Shri Rajesh Kumar, AM Both these appeals filed by the assessee are…