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 366,339 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 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

Late Haresh I Chhugani Represented by Shibani Singhania Leaga Heir of Assessee, Mumbai vs. DCIT Circle 17(1), Mumbai

In the result, appeal filed by the assesse bearing ITA No

ITA 6481/MUM/2025[2015-16]Status: DisposedITAT Mumbai29 Jan 2026AY 2015-16

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Bharat KumarFor Respondent: Shri Hemanshu Joshi (SR DR)

Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A No.6481/Mum/2025 (Assessment Year: 2015-16) Late Haresh I Chhugani vs DCIT, Central Circle-17(1), Mumbai Represented by Shibani Kautilya Bhavan, C41-43, Avenue 3, Singhania Leagal Heir of near Videsh Bhavan, G Block BKC, Assessee Gilban Area, Bandra Kurla 129 Vandana, J.V.D. Scheme, Complex, Bandra East, Mumbai- Mumbai 400049, Maharashtra 400051 PAN : AABPC8560G APPELLANT RESPONDENT Assessee by : Shri Bharat Kumar Respondent by : Shri Hemanshu Jo…

ITO 13(2)(1), Mumbai vs. Ska Sales Private Limited, Mumbai

In the result, the appeal filed by the revenue stands dismissed

ITA 5966/MUM/2025[2016-17]Status: DisposedITAT Mumbai29 Jan 2026AY 2016-17

Bench: Shri Sandeep Gosain & Shri Bijayananda Pruseth

Section 148Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. No. 5966/Mum/2025 A.Ys: 2016-17 ITO, Ward – 13(2)(1) Vs M/s SKA Sales Pvt Ltd Room No. 147, 1st Floor, . B/102, Gokul view Chs, Aayakar Bhavan, MK Thakur Complex, Kandiwali Road, Mumbai – 400 020 (E), Mumbai – 400101. PAN – AAUCS9824R (Appellant) (Respondent) CO. No. 26/Mum/2026 (Arising out of ITA No. 2883/Mum/2025) A.Ys: 2016-17 M/s SKA Sales Pvt Ltd Vs ITO, Ward – 13(2)(1) B/102, Gokul view Chs, . Room No. 147, 1st Floor, Thakur Complex, Aayakar Bhavan, MK Roa…

Bysol Enterprises Private Limited, Mumbai vs. ACIT, Circle 4(1)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 5898/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Jan 2026AY 2017-18

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

For Appellant: Shri Kapil Hirani, AdvocateFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR

Section 139(1)Section 147Section 148Section 148ASection 151Section 151A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Bysol Enterprises Pvt Ltd, Assistant Commissioner of 202, 2nd Floor Doulat Bhavan, Income Tax, Circle 4 (1) (1), Kalbadevi, Vs. Mumbai Mumbai - 400002 (PAN: AAFCB7625N) (Appellant) (Respondent) Present for: Assessee : Shri Kapil Hirani, Advocate Revenue : Shri Leyaqat Ali Aafaqui, Sr. AR Date of Hearing : 20.11.2025 Date of Pronouncement : 29.01.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of…

M/S Sheetal Clothing Company Pvt Ltd, Mumbai vs. DCIT-Circle 5(3)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 5825/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Jan 2026AY 2017-18

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Hitesh Jain, CAFor Respondent: Shri Arun Kanti Datta, CIT DR

Section 143(3)Section 147Section 148Section 148ASection 149(1)Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Sheetal Clothing Company Pvt DCIT, Circle5 (3) (1), Ltd. Mumbai 443, Sheetal Estate, M.S. Ali, Vs. Road, Grant Road, Mumbai – 400 007 (PAN: AAACS644F) (Appellant) (Respondent) Present for: Assessee : Shri Hitesh Jain, CA Revenue : Shri Arun Kanti Datta, CIT DR Date of Hearing : 27.11.2025 Date of Pronouncement : 29.01.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of National Faceless Appe…

Anumita Infrastructure Private Limited, Mumbai vs. PCIT-4, Mumbai

ITA 2555/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Jan 2026AY 2017-18

Bench: Shri Amit Shukla& Shri Makarand Vasant Mahadeokar

Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 147Section 148Section 151Section 151ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER& SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 2555/Mum/2025 (Assessment Year: 2017-18) Anumita Infrastructure Private Limited Shop No. 3, Ground Floor, Plot No. 86, Kazi Mohalla Masjid, New Kazi Street, Pydhonie, Mandvi, Mumbai- 400003 PCIT-4 Room No. 629, Vs. Aayakar Bhavan, MK Road, Mumbai-400020 PAN/GIR No. AAKCA3639A (Applicant) (Respondent) Assessee by Shri Neeraj Mangla Revenue by Shri Rajesh Kumar Yadav, CIT DR Date of Hearing 22.01.2026 Date of Pronouncement 29.01.2026 आदेश / ORDER PER MAKARAND VAS…

Ritu Kalpesh Hiran, Satara vs. ITO, Satara

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

ITA 1649/PUN/2025[2013-14]Status: DisposedITAT Pune28 Jan 2026AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

For Appellant: Smt. Deepa KhareFor Respondent: Shri Manish Mehta, Addl.CIT

Section 142(1)Section 144Section 147Section 148Section 148ASection 149Section 151ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2013-14 Ritu Kalpesh Hiran ITO, Ward 2, Satara 224, Bhavani Peth, Vs. Satara – 415002 PAN: AFZPH4459Q (Appellant) (Respondent) Assessee by : Smt. Deepa Khare Department by : Shri Manish Mehta, Addl.CIT Date of hearing : 20-01-2026 Date of pronouncement : 28-01-2026 O R D E R PER ASTHA CHANDRA, JM: The appeal filed by the assessee is directed against the order dated 15.05.2025 of the Ld. National Faceless Appeal Centre, Delhi [“the Ld. CIT(A)/NFAC)”] perta…

Sudesh Dhanraj Murpana (HUF), Mumbai vs. The Income Tax Officer, Ward 23(3)(1, Mumbai

In the result, appeal of the assessee is allowed

ITA 5485/MUM/2025[2013-14]Status: DisposedITAT Mumbai28 Jan 2026AY 2013-14

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2013-14 Sudesh Dhanraj Murpana Income Tax Officer – 23(3) (1) (Huf) Matru Mandir, Tardeo, Grant 401 Somdhan Bldg, Perry Road, Cross Road Bandra (West), Vs. Mumbai - 400007 Mumbai 400050

For Appellant: Shri Mahavir Jain and Shobit MishraFor Respondent: Shri Swapnil Choudhary, Sr. DR

Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Sudesh Dhanraj Murpana Income Tax Officer – 23(3) (1) (HUF) Matru Mandir, Tardeo, Grant 401 Somdhan Bldg, Perry Road, Cross Road Bandra (West), Vs. Mumbai - 400007 Mumbai 400050 (PAN: AAHHS2196G) (Appellant) (Respondent) Present for : Assessee : Shri Mahavir Jain and Shobit Mishra, Advocates Revenue : Shri Swapnil Choudhary, Sr. DR Date of Hearing : 03.11.2025 Date of Pronouncement : 28.01.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appe…

The Hisar Leading Bank Co-Op Non-Agri Thrift & Credit Society, Hisar vs. Income-Tax Officer, Ward-1, Hisar

In the result the appeal of the assessee is allowed”

ITA 5087/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Jan 2026AY 2015-16

Bench: Shris. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 139(1)Section 142(1)Section 148Section 148ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5087/Del/2025, A.Y. 2015-16 The Hisar Leading Bank Income Tax Officer, Co-Op Non-Agri Thrift & Ward-1, Credit Society Vs. Aaykar Bhawan, Shop No. 52-53, Sector-14, Saini School, Hisar Mohalla Saniyan, Hisar (Haryana)-125001, Hisar PAN: AADAT3893L (Appellant) (Respondent) Appellantby Sh. Prem Rajpal, Advocate Sh. Pulak Rajpal, Advocate Respondent by Ms. Ankush Kalra, Sr.DR Date of Hearing 10/12/2025 Date of Pronouncement 28/01/2026 O R D E R PER RAJ K…

Sunil Kumar Singh, New Delhi vs. Income Tax Officer, Ward 60(5), Delhi, New Delhi

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

ITA 3657/DEL/2025[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14

Bench: Shris.Rifaur Rahman & Shri Vimal Kumarsunil Kumar Singh, Vs. Income Tax Officer, S-172B, Pandav Nagar, Ward 60 (5), Delhi. Laxmi Nagar, Delhi – 110 092. (Pan : Bbfps2668B) (Appellant) (Respondent) Assessee By : Shri Sumit Lal Chandani, Advocate Revenue By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing : 19.01.2025 Date Of Order : 28.01.2026 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 03.03.2025 For The Assessment Year 2013-14 Raising Following Grounds Of Appeal :- 1. That The Notice Issued Under Section 148 Of The Income Tax Act, 1961 (‘The Act’) & The Consequential Proceedings Are Illegal, Bad In Law, Without Jurisdiction & Barred By Time Limitation. 2. That The Commissioner Of Income Tax (Appeals) [‘Cit(A)’] Has Erred In Not Quashing The Reassessment Proceedings, Which Are Ex Facie Bad In Law & In Violation Of The Settled Judicial

For Appellant: Shri Sumit Lal Chandani, AdvocateFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 115BSection 147Section 148Section 148ASection 149Section 151Section 68

…sued on 28-6-2021 and therefore, last date on which notice could have been issued under old regime was up till 30-6-2021 and thus, surviving time as laid down by Supreme Court in case of Union of India v. Rajeev Bansal [2024] 167 taxmann.com 70/301 Taxman 238/469 ITR 46 (SC) was only two days which was to be calculated from 28-6-2021 to 30-6-2021 - Whether therefore, only two days would be available to Assessing Officer from time granted to assessee to give reply to notice that was between 7-6-2022 to 9-6-2022 - Held, yes - Whether thus, he was required to pass order under section 148A(d) and issue notice under s…

Mr. Harivijay Pralhad Joshi, Pune vs. ITO Ward 3(3), Pune, Swargate

In the result, appeal of the assessee is partly allowed

ITA 2297/PUN/2025[2018-19]Status: DisposedITAT Pune27 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2297/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Mr.Harivijay Prahlad Joshi, V The Income Tax 3 & 4, Megh Terrace 55 S Officer, Rambaug, Colony, Behind Ward-3(3), Pune. Chaitanya Health Club, Kothrud, Pune – 411038. Pan: Aappj9257M Appellant/ Assessee Respondent /Revenue Assessee By Shri Piyush Bafna Revenue By Smt Neha Thakkar – (Virtual) On Rotation Duty Date Of Hearing 22/01/2026 Date Of Pronouncement 27/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 14.11.2024 Emanating From The Assessment Order Passed Under

Section 147Section 148Section 151Section 250Section 250(6)

…valid and proper sanction by the prescribed authority under section 151 of the Act as sanction is accorded by Principal Commissioner of Income Tax 2, Pune whereas since three years were elapsed, as held by Hon'ble Supreme Court in the case of Rajeev Bansal - 469 ITR 46, the sanction ought have been obtained from Principal Chief Commissioner of Income Tax, Pune, which admittedly not obtained and hence, the said notice as well as consequential assessment order deserves to be quashed. 5. On the facts and in the circumstances of the case and in law and without prejudice to other grounds the assessment order passed…

Babu Lal Patwari, Uttarakhand vs. DCIT Circle-2(1)(), Uttarakhand

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

ITA 60/DDN/2024[2014-15]Status: DisposedITAT Dehradun23 Jan 2026AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Somil Agarwal, AdvocateFor Respondent: Shri S.K. Chaterjee, CIT DR

Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCHES ‘DB’: NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Babu Lal Patwari, vs. DCIT, Circle 2(1)(1), Prop. M/s. Sati Road Lines, Haldwani. Bareily Road, Lalkuan, Haldwani – 262 402 (Uttarakhand). (PAN : AEXPP2929L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Somil Agarwal, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri S.K. Chaterjee, CIT DR Date of Hearing : 11.11.2025 Date of Order : 23.01.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order o…

Prime Co Operative Bank Ltd, Surat vs. The Assistant Commissioner of Income-Tax, Circle 1(1) (1) Surat, Surat

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 845/SRT/2025[2016-17]Status: HeardITAT Surat22 Jan 2026AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kambleprime Co Operative Bank Ltd., The Assistant Commissioner Vs. Prime House, Of Income Tax, Plot No.B-Ind-123, Circle-1(1)(1) Udyognagar Sangh, Surat. Central Road No.9, Udhna, Surat-394210. [Pan : Aaaap5507G] (Appellant) .. (Respondent) Appellant By : Ms Himali Mistry, Ar Respondent By: Shri Mukesh Jain, Cit. Dr Date Of Hearing 20.01.2026 Date Of Pronouncement 22.01.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

For Appellant: Ms Himali Mistry, ARFor Respondent: Shri Mukesh Jain, CIT. DR

Section 144Section 147Section 148Section 148ASection 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER Prime Co operative Bank Ltd., The Assistant Commissioner Vs. Prime house, of Income Tax, Plot no.B-Ind-123, Circle-1(1)(1) Udyognagar Sangh, Surat. Central Road no.9, Udhna, Surat-394210. [PAN : AAAAP5507G] (Appellant) .. (Respondent) Appellant by : Ms Himali Mistry, AR Respondent by: Shri Mukesh Jain, CIT. DR Date of Hearing 20.01.2026 Date of Pronouncement 22.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the Assessee against the order da…

Income Tax Officer, Mumbai vs. Ketan Babulal Jain, Mumbai

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

ITA 1933/MUM/2025[2015-16]Status: DisposedITAT Mumbai22 Jan 2026AY 2015-16

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokari.T.A No.1932/Mum/2025 A.Y. : 2014-15) I.T.A. No.1933/Mum/2025 A.Y. : 2015-16)

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Hemanshu Joshi (SR DR)

Section 10(38)Section 147Section 148Section 148ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A No.1932/Mum/2025 A.Y. : 2014-15) I.T.A. No.1933/Mum/2025 A.Y. : 2015-16) Income Tax Officer vs Ketan Babulal Jain Room No.613, 6th Floor Flat No.17 4th Floor, 87 Sindhu Bldg Piramal Chambers, Netaji Subhash Chandra Bose Road Maharashtra-400012 Marine Drive, Maharashtra-400002 PAN : AFXPJ6380E APPELLANT RESPONDENT C.O.117/Mum/2025 (Arising out of I.T.A No.1932/Mum/2025 A.Y. : 2014-15) C.O.118/Mum/2025 (Arising out of I.T.A. No.1933/Mum/2025 A.Y.…

Income Tax Officer, Mumbai vs. Ketan Babulal Jain, Mumbai

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

ITA 1932/MUM/2025[2014-15]Status: DisposedITAT Mumbai22 Jan 2026AY 2014-15

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokari.T.A No.1932/Mum/2025 A.Y. : 2014-15) I.T.A. No.1933/Mum/2025 A.Y. : 2015-16)

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Hemanshu Joshi (SR DR)

Section 10(38)Section 147Section 148Section 148ASection 250Section 69

Ranju Goel, Karnal vs. ITO Ward 1, Karnal

Appeal of the assessee are allowed

ITA 8694/DEL/2025[2013-14]Status: DisposedITAT Delhi22 Jan 2026AY 2013-14

Bench: Sh. Satbeer Singh Godaraita No. 8694/Del/2025 : Asstt. Year: 2013-14 Ranju Goel, Vs Income Tax Officer, R/O H. No. 60, Sector-7, Urban Ward-1, Estate, Karnal, Haryana-132001 Karnal, Haryna (Appellant) (Respondent) Pan No. Aaypd3815D Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 22.01.2026 Order This Assessee’S Appeal For Assessment Year 2013-14 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1082184375(1) Dated 31.10.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 147Section 148

…tion by the learned Assessing Officer vide section 148 notice issued on 30.04.2021. This is for the precise reason that the department already appears to have conceded the very issue of limitation aspect in Union of India Vs. Rajiv 2 Ranju Goel Bansal (2024) 469 ITR 46 (SC) that the provision of Taxation and Other Laws [Relaxation and Amendment of Certain Provisions] Act, 2020 “TOLA” would not apply for assessment year 2013-14 herein. It further emerges that the very issue between the parties is no more res integra in light of the tribunal’s recent learned coordinate bench’s order dated 23.07.2025 passed in ITA…

K Vipul & Co, Surat vs. ITO, Ward 1(2)(6), Surat

In the result, the appeal of the assessee is allowed

ITA 758/SRT/2025[2016-2017]Status: HeardITAT Surat21 Jan 2026AY 2016-2017

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamblek Vipul & Co., Income Tax Officer, Vs. Flat No.1001, Ward-1(2)(6), 10Th Floor Anand Villa, Surat. Deepa Complex Adajan, Surat-395009. [Pan : Aanfk4801A] (Appellant) .. (Respondent) Appellant By : Shri Sapnesh Sheth, Ar Respondent By: Shri Ajay Uke, Sr. Dr Date Of Hearing 19.01.2026 Date Of Pronouncement 21.01.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

For Appellant: Shri Sapnesh Sheth, ARFor Respondent: Shri Ajay Uke, Sr. DR

Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER K Vipul & Co., Income Tax Officer, Vs. Flat No.1001, Ward-1(2)(6), 10th Floor Anand Villa, Surat. Deepa Complex Adajan, Surat-395009. [PAN : AANFK4801A] (Appellant) .. (Respondent) Appellant by : Shri Sapnesh Sheth, AR Respondent by: Shri Ajay Uke, Sr. DR Date of Hearing 19.01.2026 Date of Pronouncement 21.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the Assessee against the order dated 19.06.2025 passed by the Ld. Commissioner of Income-…

Abdul Salam Mohamed Yasin, Mumbai vs. DCIT Circle 17(1), Mumbai

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

ITA 7502/MUM/2025[2017-18]Status: DisposedITAT Mumbai21 Jan 2026AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

For Appellant: 1. Assessment Year

Section 07Section 1Section 144Section 144BSection 147Section 148Section 148ASection 149(1)Section 151

…ctional and legal grounds. 3. At the threshold, it has been submitted that the notice issued under section 148 of the Act itself is barred by limitation in view of the decision of the Hon’ble Supreme Court in the case of Union of India v. Rajeev Bansal (2024) 469 ITR 46, and further that the mandatory approval for issuance of such notice has been accorded by the Principal Commissioner of Income-tax instead of the Principal Chief Commissioner or the Chief Commissioner of Income-tax, as required under section 151(ii) of the Act. From the perusal of the facts and material on record, it is seen that the following chr…

Jayashree Mukund Marathe, Mumbai vs. Income Tax Officer, Ward 42(2)(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2605/MUM/2025[2015-16]Status: DisposedITAT Mumbai21 Jan 2026AY 2015-16

Bench: Shri Sandeep Gosain & Shri Bijayananda Prusethjayashree Mukund Vs. Income Tax Officer, Ward 42(2)(3), Marathe, Kautilya Bhavan, Bandra Kurla Complex, Bldg. No. 8, Flat No. 9, Sachin Mumbai-400051. Chs, Mithagar Road, Mulund East, Mumbai-400081. Pan/Gir No: Abdpm3677K (Appellant) (Respondent) Appellant By Shri Vipul Joshi Respondent By Ms. Kavitha Kaushik (Sr Dr) Date Of Hearing 21.01.2026 Date Of Pronouncement 23.02.2026 O R D E R Per Bijyananda Pruseth, Am:

Section 139Section 139(1)Section 139(4)Section 147Section 148Section 250Section 54Section 54(2)

…he Tribunal. At the outset, the Ld. AR of the assessee submitted that the case of the assessee is covered by the decision of the Hon’ble Supreme Court in cases of Union of India vs. Ashish Aggarwal (2022) 444 ITR (SC), Union of India vs. Rajeev Bansal (2024) 469 ITR 46 (SC) and decision of Hon’ble Bombay High Court in case of Spicy Sangria Hotels Pvt. Ltd., W.P. No.1325 of 2023 dated 06.10.2025. He submitted that the Notice u/s 148 was issued on 28.07.2022 and hence, it was barred by limitation. Therefore, the subsequent order u/s 147 does not survive. 7. The Ld. CIT(DR) relied on the order of the lower autho…

Lalit Kumar, Gurugram vs. Income Tax Officer Ward 1(4) Gurgaon, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 6304/DEL/2025[2015-2016]Status: DisposedITAT Delhi21 Jan 2026AY 2015-2016

Bench: Shri Vikas Awasthy, Hon’Ble & Smt. Renu Jauhri, Hon’Ble

For Appellant: Shri Amol Sinha, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 115BSection 144Section 148Section 250Section 69Section 69A

…issed ex-parte. Further aggrieved, the assessee is in appeal before the Tribunal. 4. Before us, Ld. AR has submitted that the notice u/s 148 is time-barred in view of the decision of the Hon’ble Apex Court in the case of of UOI & Ors. Vs Rajeev Bansal [2024] 469 ITR 46 (SC) wherein the notices issued on or after 01.04.2021 in respect of A.Y. 2015-16 were time-barred as conceded by the Revenue. Ld. DR has relied on the orders of the lower authorities. 5. We have heard the rival submissions and perused material available on record. We note that the case is squarely covered by the decision of the Hon’ble 3 | P a g…

Sanchit Kumar, Delhi vs. ITO Ward-36(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 2850/DEL/2025[2014-15]Status: DisposedITAT Delhi21 Jan 2026AY 2014-15

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2014-15] Sanchit Kumar, National Faceless Assessment E-15, 4Th Floor, Phase-1, Centre, Jurisdictional Ao: Ito, Ashok Vihar, Delhi-110052 Vs Ward-36(1), Delhi Pan:Bnbpk1303D Appellant Respondent Assessee By Shri Shivakumar T M, Adv. Ms. Simmi Bagga, Adv. & Ms. Palak Kumari, Adv. Revenue By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 14.01.2026 Date Of Pronouncement 21.01.2026

Section 147Section 148

…elf set into motion by the learned Assessing Officer vide section 148 notice issued on 27.07.2022. This is for the precise reason that the department already appears to have conceded the very issue of limitation aspect in Union of India Vs Rajiv Bansal (2024) 469 ITR 46 (SC) that the provision of Taxation and Other Laws [Relaxation and Amendment of Certain Provisions] Act, 2020 “TOLA” would not apply for assessment year 2014- 15 herein. It further emerges that the very issue between the parties is no more res integra in light of the tribunal’s recent learned coordinate bench’s order dated 23.07.2025 passed in ITA…