How many judgments cite Union of India v. Rajeev Bansal?

713 judgments on BharatTax cite Union of India v. Rajeev Bansal (469 ITR 46), spanning 2023 to 2026.

Which sections of the Income Tax Act does Union of India v. Rajeev Bansal come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 148A, Section 151, Section 149, Section 144B.

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 366,314 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 148 Section 147 Section 148A Section 151 Section 149 Section 144B Section 250 Section 144

Read the full judgment

Issues it is cited on

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

Judgments citing Union of India v. Rajeev Bansal

Ajay Multi Projects Private Limited, Mumbai vs. DCIT, Circle 4(1)(1), Mumbai, Aaykar Bhawan

In the result, the appeal of the assessee is allowed

ITA 587/MUM/2025[2016-17]Status: DisposedITAT Mumbai27 Mar 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2016-17 Ajay Multi Projects Pvt. Ltd., Dcit, Circle-4(1)(1), 2Nd Floor, C.J. House, 285 Aayakar Bhavan, Vs. Princess Street, Marine Lines, Mumbai-400020. Mumbai-400002. Pan No. Aadca 0338 H Appellant Respondent

For Appellant: Mr. Ram Krishn Kedia, Sr. DRFor Respondent: Mr. Dharan Gandhi

Section 147Section 148Section 148ASection 151Section 234ASection 271(1)(c)Section 69A

…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: 2016-17 Ajay Multi Projects Pvt. Ltd., DCIT, Circle-4(1)(1), 2nd floor, C.J. House, 285 Aayakar Bhavan, Vs. Princess Street, Marine Lines, Mumbai-400020. Mumbai-400002. PAN NO. AADCA 0338 H Appellant Respondent : Mr. Dharan Gandhi Assessee by : Mr. Ram Krishn Kedia, Sr. DR Revenue by : 13/03/2025 Date of Hearing : 27/03/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 06.01.…

ITO Ward 41(1)(1), Mumbai, Kautilya Bhavan, Bkc vs. Arvind Velji Gada, Mumbai

In the result, both the appeals of the assessee and Revenue

ITA 2026/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Mar 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2016-17 Arvind Velji Gada, Ito Ward 41(1)(1), 1704 12Th Floor, Bellezza Tower, Kautilya Bhavan, Avenue 3, Near Vs. 420, Bhavani Shankar Road, Videsh Bhavan, G Block Bkc, Dadar (West) Bandra Kurla Complex, Bandra Mumbai-400028. East, Mumbai-400051. Pan No. Aespg 4212 Q Appellant Respondent Assessment Year: 2016-17 Ito Ward 41(1)(1), Arvind Velji Gada, Kautilya Bhavan, Avenue 3, 1704 12Th Floor, Bellezza Tower, 420, Vs. Near Videsh Bhavan, G Block Bhavani Shankar Road, Dadar Bkc, Bandra Kurla Complex, (West) Bandra East, Mumbai-400028. Mumbai-400051. Pan No. Aespg 4212 Q Appellant Respondent

For Respondent: Mr. Ajay R Singh/

Section 68

…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: 2016-17 Arvind Velji Gada, ITO Ward 41(1)(1), 1704 12th floor, Bellezza Tower, Kautilya Bhavan, Avenue 3, Near Vs. 420, Bhavani Shankar Road, Videsh Bhavan, G Block BKC, Dadar (West) Bandra Kurla Complex, Bandra Mumbai-400028. East, Mumbai-400051. PAN NO. AESPG 4212 Q Appellant Respondent Assessment Year: 2016-17 ITO Ward 41(1)(1), Arvind Velji Gada, Kautilya Bhavan, Avenue 3, 1704 12th floor, Bellezza Tower, 420, Vs. Near Videsh Bhavan, G Block…

Arvind Velji Gada, Mumbai vs. ITO Ward 41(1)(1), Mumbai

In the result, both the appeals of the assessee and Revenue

ITA 1582/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Mar 2025AY 2016-17

For Respondent: Mr. Ajay R Singh/

Section 68

…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: 2016-17 Arvind Velji Gada, ITO Ward 41(1)(1), 1704 12th floor, Bellezza Tower, Kautilya Bhavan, Avenue 3, Near Vs. 420, Bhavani Shankar Road, Videsh Bhavan, G Block BKC, Dadar (West) Bandra Kurla Complex, Bandra Mumbai-400028. East, Mumbai-400051. PAN NO. AESPG 4212 Q Appellant Respondent Assessment Year: 2016-17 ITO Ward 41(1)(1), Arvind Velji Gada, Kautilya Bhavan, Avenue 3, 1704 12th floor, Bellezza Tower, 420, Vs. Near Videsh Bhavan, G Block…

Chandru Shewakram Watwani HUF, Mumbai vs. ITO Ward 24(1)(1), Mumbai

In the result, the appeal filed by the Assessee stands allowed

ITA 6661/MUM/2024[2015-16]Status: DisposedITAT Mumbai25 Mar 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassessment Year: 2015-16

For Appellant: Shri Devendra Jain, Ld. A.RFor Respondent: Shri Mahesh Pamnani, Ld. Sr. D.R

Section 24ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2015-16 Chandru Shewakram Income Tax Officer, Watwani HUF Ward-24(1)(1), 503, Neelam, 14th B Road, Room no.702, 7th Floor, Near IDBI Bank Vs. Piramal Chamber, Khar (West), Lal Baug, Parel, Mumbai Mumbai Maharashtra – 400 052 Maharashtra– 400 012 PAN: AAAHC1144B (Appellant) (Respondent) Present for: Assessee by : Shri Devendra Jain, Ld. A.R. Revenue by : Shri Mahesh Pamnani, Ld. Sr. D.R. Date of Hearing : 10 . 02 .2025 Date of Pronou…

Nickson Morris Rodricks, Mumbai vs. ITO Ward 42(1)(3), Mumbai

In the result the appeal filed by the assessee stands

ITA 180/MUM/2025[2017-18]Status: DisposedITAT Mumbai24 Mar 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Hon'Ble Smt. Renu Jauhri

Section 147Section 148Section 148ASection 151Section 250

…148A(d) of the Act and issuance of notice under Section 148 of the Act (new regime) for the Assessment Year 2017-18. 6 In this regard we deem it appropriate to refer to judgment of the Hon'ble Supreme Court in the case Union of India VS. Rajeev Bansal [2024] 469 ITR 46 (SC)[03/10/2024]. The Hon'ble Supreme Court had, while dealing with the issue of approval from specified authority in terms of Section 151 of the Act, made the following observations: “74. The above table indicates that the specified authority is directly co-related to the time when the notice is issued. This plays out as follows under the old reg…

DCIT, Central Circle- 3(2), Mumbai vs. Ss Jewellery, Mumbai

In the result, the Assessee’s petition under rule 27 of the

ITA 5282/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Mar 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Ms. Padmavathy Sassessment Year: 2017-18

For Appellant: Shri Devendra Jain, Ld. A.RFor Respondent: Shri Surendra Meena, Ld. Sr. D.R

Section 147Section 148Section 148ASection 151Section 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year: 2017-18 DCIT, Central Circle-3(2), M/s. SS Jewellery, Room No.402,4th Floor, 74/A, 2 Floor, Kautilya Bhawan, BKC, Sheikh Memon Street, Vs. Mumbai Zaveri Bazar, Maharashtra - 400051 Mumbai Maharashtra – 400 002 PAN: AASFS8982P (Appellant) (Respondent) Present for: Assessee by : Shri Devendra Jain, Ld. A.R. Revenue by : Shri Surendra Meena, Ld. Sr. D.R. Date of Hearing : 28 . 01 .2025 Date of Pronouncement : 24 . 03 .2025 O R D E R Per: N…

Sarda Energy Limited, Nagpur vs. Income Tax Officer Ward-4(3), Nagpur

In the result, assessee’s appeal stands allowed for statistical purposes

ITA 534/NAG/2024[2017-2018]Status: DisposedITAT Nagpur21 Mar 2025AY 2017-2018

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Nikhilesh BeganiFor Respondent: Shri Abhay Y. Marathe

Section 149Section 151Section 250Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.534/Nag./2024 (Assessment Year : 2017–18) Sarda Energy Ltd. 73–A, Central Avenue Road ……………. Appellant Nagpur 440 018 PAN – AALCS8505J v/s Income Tax Officer ……………. Respondent Ward–4(3), Nagpur Assessee by : Shri Nikhilesh Begani Revenue by : Shri Abhay Y. Marathe Date of Hearing – 05/03/2025 Date of Order – 21/03/2025 O R D E R PER K.M. ROY, A.M. In the instant appeal, the assessee has challenged impugned order dated 09/08/2024, passed by the learned Commissioner o…

Income Tax Officer 1(2), Raipur, Income Tax Department vs. Mukesh Kedia, H.No. Sixty Four

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

ITA 400/RPR/2024[2012-13]Status: DisposedITAT Raipur19 Mar 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.400/Rpr/2024 Co No.15/Rpr/2024 "नधा"रण वष" /Assessment Year : 2012-13 The Income Tax Officer-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Mukesh Kedia, House No.64, Gulmohar Park, Laxman Nagar, Raipur (C.G.) Pan : Apzpk0464Q ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 124(1)Section 127Section 127(1)Section 147Section 148Section 2Section 69C

…nt proceedings are to be held as void ab initio and non-est in the eyes of law. 9 ITO-1(2), Raipur Vs. Mukesh Kedia CO No.15/RPR/2024 I find that the Hon’ble Supreme Court in its recent order passed in 10. the case of Union of India Vs. Rajeev Bansal (2024) 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. Elaborating further, the Hon’ble Apex Court had observed that any exe…

Rahul Tyagi, Raipur vs. Income Tax Officer, Ward-3(1), Raipur

In the result, appeal of the assessee is allowed

ITA 113/RPR/2024[2016-17]Status: DisposedITAT Raipur19 Mar 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.113/Rpr/2024 "नधा"रण वष" /Assessment Year : 2016-17 Rahul Tyagi Golden Homes 13, New Vip Club, Shankar Nagar, Raipur-492 001 (C.G.) Pan: Aitpt6198H

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 115BSection 124(1)Section 124(3)(a)Section 127Section 142(1)Section 143(2)Section 143(3)Section 2Section 56(2)(vii)Section 68

…order suffers from lack of jurisdiction as enshrined in the statute then all subsequent proceedings becomes non-est in the eyes of law. 8. I find that the Hon’ble Supreme Court in its recent order passed in the case of Union of India Vs. Rajeev Bansal (2024) 469 ITR 46 (SC) 10 Rahul Tyagi Vs. ITO, Ward-3(1), Raipur 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. Elaborating further, the H…

Krishnankutty Ramesh, Coimbatore vs. Deputy Commissioner of Income Tax, Delhi

In the result, appeal filed by the assessee is allowed

ITA 1565/CHNY/2024[2016-2017]Status: DisposedITAT Chennai19 Mar 2025AY 2016-2017

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

Section 148Section 148ASection 151

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1565/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 v. Mr. Krishnankutty Ramesh, The ACIT, 11/1, Fourth Floor, Non-Corporate Circle-2, Krishna Enclave, Coimbatore. Venkatasamy Road, East RS Puram, Coimbatore-641 002. [PAN: ACOPR 5450 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr. T. Banusekar, Ad…

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Itd Cementation India Limited, Mumbai

ITA 5235/MUM/2024[2015-16]Status: DisposedITAT Mumbai17 Mar 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Amol Kirtane, CIT DR

Section 14Section 143(3)Section 148Section 148A

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Itd Cementation India Limited, Mumbai

ITA 5234/MUM/2024[2016-17]Status: DisposedITAT Mumbai17 Mar 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Amol Kirtane, CIT DR

Section 143(3)Section 148Section 148A

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Itd Itd Cem Joint Venture, Mumbai

In the result, appeals of both, assessee and revenue are decided as per the table below:

ITA 5232/MUM/2024[2015-16]Status: DisposedITAT Mumbai17 Mar 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Amol Kirtane, CIT DR

Section 1Section 143(3)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4539, 4568 and 4532/MUM/2024 Assessment Years: 2015-16, 2016-17 and 2019-20 ITD Cementation India Ltd., Deputy Commissioner of 9th Floor, Prima Bay, Income-tax, Tower-B, Saki Vihar Road, Central Circle 5(1), Powai, Vs. Mumbai Mumbai – 400 072 (PAN : AAACT1426A) (Appellant) (Respondent) ITA Nos. 5235 and 5234 /MUM/2024 Assessment Years: 2015-16 and 2016-17 Deputy Commissioner of ITD Cementation India Ltd., Income-tax, 9th Floor, Prima Bay, Central Circle 5(1), To…

Itd Itd Cem Joint Venture, Mumbai vs. The Deputy Commissioner of Income Tax, Central Circle 5(1), Mumbai

ITA 4620/MUM/2024[2015-16]Status: DisposedITAT Mumbai17 Mar 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Amol Kirtane, CIT DR

Section 143(3)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4539, 4568 and 4532/MUM/2024 Assessment Years: 2015-16, 2016-17 and 2019-20 | ITD Cementation India Ltd., 9th Floor, Prima Bay, Tower-B, Saki Vihar Road, Powai, Mumbai – 400 072 (PAN : AAACT1426A) (Appellant) | Deputy Commissioner of Income-tax, Central Circle 5(1), Mumbai Vs. (Respondent) ITA Nos.5235 and 5234 /MUM/2024 Assessment Years: 2015-16 and 2016-17 | Deputy Commissioner of Income-tax, Central Circle 5(1), Mumbai (Appellant) | ITD Cementation India Ltd.,…

Itd Cementation India Limited, Mumbai vs. The Deputy Commissioner of Incme Tax, Central Circle 5(1), Mumbai, Mumai

ITA 4568/MUM/2024[2016-17]Status: DisposedITAT Mumbai17 Mar 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Amol Kirtane, CIT DR

Section 143(3)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4539, 4568 and 4532/MUM/2024 Assessment Years: 2015-16, 2016-17 and 2019-20 | ITD Cementation India Ltd., 9th Floor, Prima Bay, Tower-B, Saki Vihar Road, Powai, Mumbai – 400 072 (PAN : AAACT1426A) (Appellant) | Deputy Commissioner of Income-tax, Central Circle 5(1), Vs. Mumbai (Respondent) ITA Nos.5235 and 5234/MUM/2024 Assessment Years: 2015-16 and 2016-17 | Deputy Commissioner of Income-tax, Central Circle 5(1), Mumbai (Appellant) | ITD Cementation India Ltd., 9…

Itd Cementation India Limited, Mumbai vs. The Deputy Commissioner of Income Tax, Central Circle 5(1), Mumbai

In the result, appeals of both, assessee and revenue are decided as per the table below:

ITA 4539/MUM/2024[2015-16]Status: DisposedITAT Mumbai17 Mar 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Amol Kirtane, CIT DR

Section 1Section 143(3)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4539, 4568 and 4532/MUM/2024 Assessment Years: 2015-16, 2016-17 and 2019-20 ITD Cementation India Ltd., Deputy Commissioner of 9th Floor, Prima Bay, Income-tax, Tower-B, Saki Vihar Road, Central Circle 5(1), Powai, Vs. Mumbai Mumbai – 400 072 (PAN : AAACT1426A) (Appellant) (Respondent) ITA Nos. 5235 and 5234 /MUM/2024 Assessment Years: 2015-16 and 2016-17 Deputy Commissioner of ITD Cementation India Ltd., Income-tax, 9th Floor, Prima Bay, Central Circle 5(1), To…

Itd Cementation India Limited, Mumbai vs. The Deputy Commissioner of Income Tax, Central Circle 5(1), Mumbai

In the result, appeals of both, assessee and revenue are decided as per the table below:

ITA 4532/MUM/2024[2019-20]Status: DisposedITAT Mumbai17 Mar 2025AY 2019-20

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Amol Kirtane, CIT DR

Section 1Section 143(3)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4539, 4568 and 4532/MUM/2024 Assessment Years: 2015-16, 2016-17 and 2019-20 ITD Cementation India Ltd., Deputy Commissioner of 9th Floor, Prima Bay, Income-tax, Tower-B, Saki Vihar Road, Central Circle 5(1), Powai, Vs. Mumbai Mumbai – 400 072 (PAN : AAACT1426A) (Appellant) (Respondent) ITA Nos. 5235 and 5234 /MUM/2024 Assessment Years: 2015-16 and 2016-17 Deputy Commissioner of ITD Cementation India Ltd., Income-tax, 9th Floor, Prima Bay, Central Circle 5(1), To…

Cyrus Patel, Mumbai vs. Income Tax Officer Ward 23(2)(1), Mumbai

In the result, the appeal is allowed

ITA 4350/MUM/2024[2016-17]Status: DisposedITAT Mumbai17 Mar 2025AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Shri Ketan Vajani,ARFor Respondent: Shri Mahesh Pamnani, (Sr. DR)

Section 10(38)Section 143(1)Section 147Section 148Section 148ASection 151ASection 68

…i. As such, the approval obtained by the assessing officer is not in accordance with the provisions of section 151(ii).Therefore, the reassessment is liable to be quashed.Reliance is placed on the decision in the case of Union of India v. Rajeev Bansal (2024) 469 ITR 46 (SC) Attention is drawn to paragraph 81 of the Supreme Court judgment where it held: “Although this court waived off the requirement of obtaining prior approval u/s. 148A(a) and 148A(b), it did not waive the requirement for section 148A(d) and section 148. Therefore, the assessing officer was required to obtain prior approval of the specified auth…

Welspun Captive Power Generation Ltd, Mumbai vs. DCIT Circle 8(3)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 594/MUM/2025[2016-17]Status: HeardITAT Mumbai13 Mar 2025AY 2016-17

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

For Appellant: Shri Harsh Kapadia, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT D/R

Section 147Section 148Section 148ASection 149Section 151Section 234CSection 271(1)(c)Section 3(1)Section 35D(2)Section 37(1)

…ion of India vs. Ashish Agarwal reported in 444 ITR 1 (SC) whereas, the notice u/s 148A(b) of the Act should have been approved as per the decision I.T.A. No. 594/Mum/2025 3 of the Hon’ble Supreme Court in the case of Union of India vs. Rajeev Bansal [2024] 469 ITR 46 (SC). 5. We have carefully perused the order of the authorities below. In light of the objections raised by the assessee, we find force in the contention of the ld. Counsel for the assessee. The Hon’ble Supreme Court in the case of Rajeev Bansal (supra) has concluded as under:- After 1-4-2021, the Income-tax Act has to be read along with the sub…

Nilanjana Arvinder Singh, Mumbai vs. DCIT, Mumbai

In the result, the appeal by the assessee for the assessment year 2014-

ITA 6140/MUM/2024[2013-14]Status: DisposedITAT Mumbai13 Mar 2025AY 2013-14

Bench: Shri Amarjit Singhshri Sandeep Singh Karhail

For Appellant: Shri Bharat KumarFor Respondent: Shri Pravin Salunkhe, Sr.DR

Section 147Section 148Section 148ASection 234ASection 250Section 271(1)(b)Section 37(1)

…31/03/2020, and even if the extension granted by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (“the TOLA”), in light of the decision of the Hon’ble Supreme Court in Union of India v/s Rajeev Bansal, reported in (2024) 469 ITR 46 (SC), is considered, the AO had time only till 26/06/2022 to issue notice under section 148 of the Act. Therefore, the learned AR submitted that the notice issued under section 148 of the Act on 28/07/2022 for the assessment year 2013-14 is barred by limitation. Hence, it was submitted that the entire re-assessment proceedings culminating in the o…