Union of India v. Rajeev Bansal

Shivram S Shetty, Mumbai vs. Income Tax Officer Ward 2(1), Thane

Bench: Ms. Kavitha Rajagopal, Jm & Shri Prabhash Shankar, Am

…tion the provisions of the Taxation And Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (for short "TOLA"). It is not in dispute that this has been so held by the Hon'ble Apex Court in the case of Union of India Vs. Rajeev Bansal [(2024) 469 ITR 46 (SC). 4. Section 151 (as it stood then) stipulated that no notice shall be issued under Section 148 by an Assessing Officer after the period of four years from the end of the relevant assessment year, unless the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner is satisfied, on the reasons recorded by the…

Essen Consulting, Mumbai vs. DCIT Circle 23(1), Mumbai

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

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokar

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No.7511/Mum/2025 (Assessment year: 2016-17) ESSEN Consulting vs Deputy Commissioner of Income- 11-A Silk House, J.S. Sheth Tax Circle 23(1) Road. Near Metro, Mumbai- Piramal Chamber, 400002 PAN:AAEFE4504B APPELLANT RESPONDENT Assessee by : Shri Nitesh Joshi, Respondent by : Shri Ritesh Misra (CIT DR) Date of hearing : 28/01/2026 Date of pronouncement : 03/02/2026 O R D E R Per Bench: The instant appeal of the assessee filed against two separate ord…

Essen Consulting, Mumbai vs. DCIT Circle 23(1), Mumbai

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

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokar

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No.7511/Mum/2025 (Assessment year: 2016-17) ESSEN Consulting vs Deputy Commissioner of Income- 11-A Silk House, J.S. Sheth Tax Circle 23(1) Road. Near Metro, Mumbai- Piramal Chamber, 400002 PAN:AAEFE4504B APPELLANT RESPONDENT Assessee by : Shri Nitesh Joshi, Respondent by : Shri Ritesh Misra (CIT DR) Date of hearing : 28/01/2026 Date of pronouncement : 03/02/2026 O R D E R Per Bench: The instant appeal of the assessee filed against two separate ord…

ACIT, Circle 24(1) Mumbai, Mumbai vs. Nilkamal Crates & Containers, Mumbai

Bench: Hon’Ble Justice (Retd.) C.V. Bhadang & Shri Arun Khodpia, Am

…oner of Income Tax. Ld. AR relied on the observations of Hon’ble Supreme Court in the case of Union of India vs. Rajeev Bansal [2024] 167 4 ITA No.3763 & CO No. 146/Mum/2025 Nilkamal Crates & Containers taxmann.com 70 (SC)/[2024] 301 Taxman 238 (SC)/[2024] 469 ITR 46 (SC) wherein the decision of Hon’ble Apex Court in the case of Union of India vs. Ashish Agarwal [2022] 444 ITR 1 (SC) was discussed and held that after 01.04.2021 the specified authority for the approval for passing of order under section 148A(d) would be the Pr. CCIT or Pr. Director General of Income Tax and not the Pr. CIT. 6. To substantiate…

Nikhil Raghuvir Kshirsagar, Mumbai vs. Int Tax Ward 3(1)(1), Mumbai

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

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokarnikhil Raghuvir Kshirsagar Vs Int Tax Ward 3(1)(1), Mumbai 404, Neelesh Society, Kautilya Bhavan, Bandra Kurla Vidyalaya Marg, Mulund East, Complex, Bandra (East), Mumbai- Mumbai-400081 400051 Pan:Aykpk2549N Appellant Respondent Assessee By : Shri Dharan Gandhi, Adv. & Ms. Vinita Nara, Adv. Respondent By : Shri Leyaqat Ali Aafaqui, Sr Dr Date Of Hearing : 28/01/2026 Date Of Pronouncement : 30/01/2026 O R D E R Per: Anikesh Banerjee (Jm): The Instant Appeal Of The Assessee Filed Against The Order Of The Ld. Commissioner Of Income Tax (Appeal) 57 (For Brevity ‘The Ld. Cit(A), Order Passed Under Section 250 Of The Income Tax Act 1961 (For Brevity ‘The Act’) For Assessment Year 2015-16, Date Of Order 12.11.2025. The Impugned Order Emanated From The Order Of The Assessment Unit, Income-Tax Department (For 2

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Nikhil Raghuvir Kshirsagar vs Int Tax Ward 3(1)(1), Mumbai 404, Neelesh Society, Kautilya Bhavan, Bandra Kurla Vidyalaya Marg, Mulund East, Complex, Bandra (East), Mumbai- Mumbai-400081 400051 PAN:AYKPK2549N APPELLANT RESPONDENT Assessee by : Shri Dharan Gandhi, Adv., & Ms. Vinita Nara, Adv. Respondent by : Shri Leyaqat Ali Aafaqui, SR DR Date of hearing : 28/01/2026 Date of pronouncement : 30/01/2026 O R D E R Per: Anikesh Banerjee (JM): The instant ap…

Devanand Amarnath Parkar, Jogeshwari East, Mumbai vs. Income Tax Officer 41(4)(1), Kautilya Bhawan, Bkc, Bandra East

Bench: Shri Pawan Singh & Shri Girish Agrawal

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 6462/MUM/2025 Assessment Year: 2017-18 Devanand Amarnath Parkar Room No 3, Laxmi Niwas Chawl Meghawadi, Near Income Tax Colony, Jogeshwari East, Mumbai - 400060 (PAN: ALEPP4764F) Income Tax Officer 41(4)(1), Mumbai Vs. (Appellant) (Respondent) Present for: Assessee Revenue Date of Hearing Date of Pronouncement ORDER Shri Sumit Mantri, CA Shri Bhagirath Ramawat, Sr. DR 15.12.2025 30.01.2026 PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is…

Bhushan Vasant Parelkar, Mumbai vs. Ward 41(2)(1), Mumbai

In the result, appeal of the assessee is allowed

Bench: Smt Beena Pillai & Shri Girish Agrawalassessment Year: 2013-14 Bhushan Vasant Parelkar Income Tax Officer, A-204 Saikripa, Navghar Ward 41(2)(1), Road, Mulund East S.O, Vs Mumbai Mumbai - 400081 (Pan: Akdpp6556D) Appellant Respondent Present For: Appellant By : Shri Dharan Gandhi, Advocate Respondent By : Shri Bhagirath Ramawat, Sr. Dr Date Of Hearing : 21.01.2026 Date Of Pronouncement : 30.01.2026 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Vide Order No. Itba/Nfac/S/250/2025-26/1079866363(1), Dated 22.08.2025, Passed Against The Assessment Order By Ito, Ward-41(2)(1),, U/S. 147 Of The Income-Tax Act (Hereinafter Referred To As The “Act”), Dated 31.05.2023 For Assessment Year 2013-14. 2. Grounds Taken By The Assessee Are Reproduced As Under: “The Ld. Cit(A) Erred In Confirming The Action Of Ld. Ao Of Reopening The Assessment U/S 147 Although The Reopening Is Time Barred & Hence Bad In Law. Bhushan Vasant Parelkar Ay 2013-14

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Bhushan Vasant Parelkar Income Tax Officer, A-204 Saikripa, Navghar Ward 41(2)(1), Road, Mulund East S.O, vs Mumbai Mumbai - 400081 (PAN: AKDPP6556D) Appellant Respondent Present for: Appellant by : Shri Dharan Gandhi, Advocate Respondent by : Shri Bhagirath Ramawat, Sr. DR Date of Hearing : 21.01.2026 Date of Pronouncement : 30.01.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of ld. C…

Sudhir Motiram Patil, Mumbai vs. ITO, Ward 3(2), Kalyan

In the result, the appeal by the assessee is allowed

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalsudhir Motiram Patil C/O Hukumchand Jain, 16Th Floor, D Wing, Trade World Kamala Mills Compound, Senapati Bapat Marg, Lower Parel, Mumbai, Maharashtra - 400013 ............... Appellant Pan: Avvpp1813G V/S Income Tax Officer, Ward-3(2), Rani Mansion, Murbad Road, ……………… Respondent Kalyan, Maharashtra – 421301 Assessee By : Shri Himanshu Gandhi, Ca Revenue By : Shri Pravin Salunkhe, Sr.Dr

…the Hon’ble Jurisdictional High Court in Alag Property Construction (P.) Ltd. vs. ACIT, reported in [2025] 179 taxmann.com 578 (Bombay), after considering the decision of the Hon’ble Supreme Court in Union of India & Ors. v. Rajeev Bansal, reported in (2024) 469 ITR 46 (SC), held that after the expiry of three years from the end of the 7 relevant assessment year, the Specified Authority as per the provisions of section 151 of the Act is Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General. The relevant findings of the Hon’ble High Court, in the aforesaid decision,…

Navgrahaa Jewels Private Limited, Mumbai vs. Deputy Commissioner, Mumbai

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

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokarnavgrahaa Jewels Private Ltd. Vs Deputy Commissioner 7(1)(1), Unit No.341 & 342, Pragati Mumbai Industrial Esrate, N. M. Joshi Aayakar Bhawan, Mumbai-400020 Marg, Lower Parel East, Mumbai-400011 Pan: Aaecn0220G Appellant Respondent Assessee By : Shri Dharan Gandhi, Adv., Ms. Vinita Nara Adv Respondent By : Shri Leyaqat Ali Aafaqui, Sr Dr Date Of Hearing : 28/01/2026 Date Of Pronouncement : 30/01/2026 O R D E R Per: Anikesh Banerjee (Jm): The Instant Appeal Of The Assessee Filed Against The Order Of The Nfac, Delhi [For Brevity ‘The Ld. Cit(A)], Order Passed Under Section 250 Of The Income Tax Act 1961 (For Brevity ‘The Act’) For Assessment Year 2013-14, Date Of Order 11.11.2024. The Impugned Order Emanated From The Order Of The Assessment

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Navgrahaa Jewels Private Ltd. vs Deputy Commissioner 7(1)(1), Unit No.341 & 342, Pragati Mumbai Industrial Esrate, N. M. Joshi Aayakar Bhawan, Mumbai-400020 Marg, Lower Parel East, Mumbai-400011 PAN: AAECN0220G APPELLANT RESPONDENT Assessee by : Shri Dharan Gandhi, Adv., Ms. Vinita Nara Adv Respondent by : Shri Leyaqat Ali Aafaqui, SR DR Date of hearing : 28/01/2026 Date of pronouncement : 30/01/2026 O R D E R Per: Anikesh Banerjee (JM): The instant app…