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.

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 46)

ITO WD-3(1), Kolkata vs. Perfect Wahers & Fasteners (P) Ltd, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2599/KOL/2025[2015-16]Status: DisposedITAT Kolkata20 Jan 2026AY 2015-16

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

Section 144BSection 147Section 148Section 148ASection 68

…-16. The only issue raised by the Revenue is against the order of Id. CIT (A) holding that 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. The facts in brief are that the assessee company is engaged in the business of Manufacturing and Exporter of Industrial Fasteners. Page 2 ITA No. 2599/KOL/2025 Perfect Wahers& Fasteners (P) ltd.; A.Y. 2015-16 Assessee filed its return of income on 30.09.2015, declaring total income of Rs.1,34,100/-. The case of the assessee…

Diamond Tradecom Private Limited, Mumbai vs. Income Tax Officer Ward 12(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5805/MUM/2025[A.Y. 2015-16]Status: DisposedITAT Mumbai20 Jan 2026

Bench: Shri Amit Shukla & Shri Prabhash Shankardiamond Tradecom V/S. Income Tax Officer, Ward – Private Limited बनाम 12(2)(1), Room No. 147B, Shop No.1, Shiv Ganga Chs Aayakar Bhavan,M.K. Road, Ltd., Ram Kuwar Thakur Mumbai – 400020, Road, Dahisar (East), Maharashtra Mumbai – 400 068, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccd8131A Appellant/अपीलाथी .. Respondent/प्रतिवादी

For Appellant: Shri Subhash Chhajed,ARFor Respondent: Shri Umashankar Prasad, (CIT DR)

Section 147Section 148Section 149(1)(b)Section 151Section 250Section 250(6)Section 69Section 69A

…al fairness invited the Court to a three judge bench attention of this Court decision of this Court in Union of India v. Rajeev Bansal 2024 SCC OnLIne SC 2693/[2024] P a g e | 9 A.Y. 2015-16 Diamond Tradecom Private Limited 167 taxmann.com 70/301 Taxman 238/469 ITR 46 (SC), more particularly, paragraph 19(f) which reads thus : "19.(f) The Revenue concedes con es that for f the assessment year 20152016, all notices issued on or after April 2021 will have to be dropped as they will not fall for completion during the period prescribed under the Taxation and other Laws (Relaxation and Amendment of Certain Provision…

Agarwal Finestate Pvt Ltd, Delhi vs. Income Tax Officer, Delhi

Appeal of the assessee are allowed

ITA 7450/DEL/2025[2015-16]Status: DisposedITAT Delhi20 Jan 2026AY 2015-16

Bench: Sh. Satbeer Singh Godara

For Appellant: Sh. Satyajeet Goel, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 147Section 148

…lf set into motion by the learned Assessing Officer vide section 148 notice issued on 26.06.2021. 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 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 2015-16 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…

Reshma Harbakhsh Singh Through Legal Heir Sh. Vikramaditya Singh, New Delhi vs. DCIT, Circle-28(1), Delhi

In the result, appeal of the assessee is allowed

ITA 6289/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Jan 2026AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble Vice- & Smt. Renu Jauhri, Hon’Ble

For Appellant: Shri Pranshu Goel, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 144Section 147Section 148Section 148ASection 151Section 250Section 271(1)(C)

…u/s 148 was required to be taken from the PCCIT/CCIT and not the PCIT. He further pointed out that the issue is covered by various judicial pronouncements in the light of the decision of the Hon’ble Apex Court in the case of UOI & Ors. Vs Rajeev Bansal [2024] 469 ITR 46 (SC). 5. We have heard the rival submissions and perused the material on record. Admittedly, the sanction for issue of notice was obtained from the PCIT, Delhi- 10 on 04.04.2022 whereas u/s 151(ii), the specified authority was PCCIT/CCIT as more than 3 years had elapsed from the end of the relevant assessment year i.e., 2018-19. 5.1 We further no…

Anand Bhausaheb Bhalekar, Aurangabad vs. ITO, Ward -1(5), Aurangabad

In the result, appeal of the assessee is allowed

ITA 1207/PUN/2025[2015-16]Status: DisposedITAT Pune19 Jan 2026AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1207/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Anand Bhausaheb Bhalekar, V The Income Tax Plot No.259/C, Gut No.126/2, S Officer, Shantiban Hariram Nagar, Ward-1(5), Aurangabad. Behind Nandini Hotel, Aurangabad – 431001. Pan: Aompb6314E Appellant/ Assessee Respondent /Revenue Assessee By Shri Shubham Rathi – Virtual Revenue By Smt Neha Thakkar – Virtual Date Of Hearing 19/01/2026 Date Of Pronouncement 19/01/2026 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.2015-16Dated 12.03.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144 Read With Section 144B Of The Act, Dated

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

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1207/PUN/2025 निर्धारण वषा / Assessment Year: 2015-16 Anand Bhausaheb Bhalekar, V The Income Tax Plot No.259/C, Gut No.126/2, s Officer, Shantiban Hariram Nagar, Ward-1(5), Aurangabad. Behind Nandini Hotel, Aurangabad – 431001. PAN: AOMPB6314E Appellant/ Assessee Respondent /Revenue Assessee by Shri Shubham Rathi – Virtual Revenue by Smt Neha Thakkar – Virtual Date of hearing 19/01/2026 Date of pronouncem…

Pramod Kumar Garg, Agra vs. DCIT, Circle 2(1)(1), Agra

In the result, assessee’s appeal is allowed

ITA 427/AGR/2025[2015-16]Status: DisposedITAT Agra15 Jan 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2015-16

Section 147Section 148Section 149Section 149(1)(b)Section 250Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Assessment Year: 2015-16 Pramod Kumar Garg, C-8, Vs. DCIT, Circle 2(1)(1), Kamla Nagar, Agra-282005. Agra. PAN : ACHPG7825N (Appellant) (Respondent) Assessee by Sh. Shashi Kumar Agarwal, CA Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 16.12.2025 Date of pronouncement 15.01.2026 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 20.08.2025 passed in Appeal No. NFAC/2014-1…

Deputy Commissioner of Income Tax, Delhi vs. Lt Foods Limited, Delhi

In the result, appeal of the assessee in ITA Nos

ITA 4042/DEL/2024[2014-15]Status: DisposedITAT Delhi15 Jan 2026AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Amish S. Gupt, CIT- DR

Section 148

…28.07.2022. The bone of contention is whether the subsequent notice issued u/s 148 of the Act on 28.07.2022 is to be treated as time barred 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). 7. Similarly for AY 2015-16, original notice u/s 148 of the Income-tax Act, 1961 [the Act, for short] was issued under the unamended Act to the assessee on 30.06.2021. In view of the decision of the Hon'ble Supreme Court in the case of Union of India Vs. Ashish Agarwal (supra), the subsequent notice u/s 148 of the Act was issued on 28.07.…

Deputy Commissioner of Income Tax, Delhi vs. Lt Foods Limited, Delhi

In the result, appeal of the assessee in ITA Nos

ITA 4012/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Jan 2026AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Amish S. Gupt, CIT- DR

Section 148

…28.07.2022. The bone of contention is whether the subsequent notice issued u/s 148 of the Act on 28.07.2022 is to be treated as time barred 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). 7. Similarly for AY 2015-16, original notice u/s 148 of the Income-tax Act, 1961 [the Act, for short] was issued under the unamended Act to the assessee on 30.06.2021. In view of the decision of the Hon'ble Supreme Court in the case of Union of India Vs. Ashish Agarwal (supra), the subsequent notice u/s 148 of the Act was issued on 28.07.…

U B Foods Pvt. Ltd, Jalgaon vs. ITO, Ward1(2), Jalgaon

In the result, appeal of the assessee is partly allowed

ITA 986/PUN/2024[2015-16]Status: DisposedITAT Pune14 Jan 2026AY 2015-16

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.986/Pun/2024 निर्धारण वषा / Assessment Years: 2015-16 U B Foods Pvt. Ltd., V The Income Tax Officer, D 33 Midc, Audyogik Vashat, S. Ward-1(2), Jalgaon. Jalgaon S.O, Jalgaon – 425003. Pan: Aabcu1322K Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi Revenue By Shri Amit Bobde-Cit(Dr) Date Of Hearing 01/12/2025 Date Of Pronouncement 14/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 03.05.2024 Emanating From The Separate Assessment Orders Under Section 147 Read With Section 144B Of The Act, 1961 Dated 25.05.2023 For The A.Y.2015-16. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144BSection 147Section 148Section 246ASection 250Section 69A

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.986/PUN/2024 निर्धारण वषा / Assessment Years: 2015-16 U B Foods Pvt. Ltd., V The Income Tax Officer, D 33 MIDC, Audyogik Vashat, s. Ward-1(2), Jalgaon. Jalgaon S.O, Jalgaon – 425003. PAN: AABCU1322K Appellant/ Assessee Respondent / Revenue Assessee by Shri Sanket Joshi Revenue by Shri Amit Bobde-CIT(DR) Date of hearing 01/12/2025 Date of pronouncement 14/01/2026 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This…

Parmod Kumar, Delhi vs. Central Circle 18, Delhi

In the result, the appeal of the assessee is allowed

ITA 3393/DEL/2025[2015-16]Status: DisposedITAT Delhi14 Jan 2026AY 2015-16

Bench: SHRI C.N. PRASAD (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

Section 148Section 149(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER [Assessment Year: 2015-16] Parmod Kumar, Vs. Central Circle 18 B-10, Vinoba Kunj, Sector- Delhi 9, Rohini, Naharpur, North West Delhi-110085 PAN No. AEQPK9723A Appellant Respondent Assessee by Sh. Vivek Kumar, CA Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 20.11.2025 Date of Pronouncement 14.01.2026 ORDER PER C.N. PRASAD, JM, This appeal is filed by the assessee against the order of the Ld.Commissioner of Income Tax (Appeals)-27, New Delhi vide order dated…

Bhushan Lal Pandita, Delhi vs. Assessment Unit - Income Tax Department, Delhi

In the result, the appeal of the assessee is allowed

ITA 3305/DEL/2025[2015-16]Status: DisposedITAT Delhi14 Jan 2026AY 2015-16

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2015-16] Bhushan Lal Pandita Vs. Assessment Unit Income Tax Rz-95, Gali No.2, Shanti Department Vihar, Deenpur, Najafgargh, Delhi Pan No. Adnpp0984C

Section 148Section 149(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER [Assessment Year: 2015-16] Bhushan Lal Pandita Vs. Assessment Unit Income Tax RZ-95, Gali No.2, Shanti Department Vihar, Deenpur, Najafgargh, Delhi PAN No. ADNPP0984C Appellant Respondent Assessee by Sh. Gaurav Gupta, Advocate Ms. Dipanshu Mittal, Advocate Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 18.11.2025 Date of Pronouncement 14.01.2026 ORDER PER C.N. PRASAD, JM, This appeal is filed by the assessee against the order of the Ld.Commissioner of Income…

Nezone Tubes Limited, Kolkata vs. DCIT, Circle 1(1), Kolkata

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

ITA 180/KOL/2025[2015-16]Status: DisposedITAT Kolkata13 Jan 2026AY 2015-16

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144Section 144BSection 147Section 148ASection 149(1)Section 250Section 251(1)(a)Section 68

…At the outset, the Ld. AR contended that the reopening of assessment for AY 2015-16 was barred on account of decision of the Hon'ble Supreme Court in the case of Union of India vs. Rajeev Bansal [2024] 167 taxmann.com 70 (SC)/[2024] 301 Taxman 238 (SC)/[2024] 469 ITR 46 (SC)[03-10-2024]. 5. We have heard the rival contentions and also gone through the facts and circumstances of the case. Ground nos. 1, 4, 5 and 8 relate to the reopening being bad in law, specifically in ground no. 1 in which it is averred that the notice u/s 148 of the Act was barred by limitation since the notice u/s 148A(b) of the Act having be…

Nezone Tubes Limited, Kolkata vs. DCIT, Circle 1(1), Kolkata

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

ITA 179/KOL/2025[2011-12]Status: DisposedITAT Kolkata13 Jan 2026AY 2011-12

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144Section 144BSection 147Section 148ASection 149(1)Section 250Section 251(1)(a)Section 68

…At the outset, the Ld. AR contended that the reopening of assessment for AY 2015-16 was barred on account of decision of the Hon'ble Supreme Court in the case of Union of India vs. Rajeev Bansal [2024] 167 taxmann.com 70 (SC)/[2024] 301 Taxman 238 (SC)/[2024] 469 ITR 46 (SC)[03-10-2024]. 5. We have heard the rival contentions and also gone through the facts and circumstances of the case. Ground nos. 1, 4, 5 and 8 relate to the reopening being bad in law, specifically in ground no. 1 in which it is averred that the notice u/s 148 of the Act was barred by limitation since the notice u/s 148A(b) of the Act having be…

Gita M Shah, Mumbai vs. Circle 42(1)(1), Mumbai

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

ITA 4484/MUM/2025[2013-14]Status: DisposedITAT Mumbai13 Jan 2026AY 2013-14

Bench: Smt. Beena Pillai & Shri Jagadishassessment Year: 2013-14

For Appellant: Ms. Shivani ShahFor Respondent: Shri Arun Kanti Datta, CIT DR

Section 10(38)Section 143(1)Section 147Section 148Section 148ASection 151Section 271(1)(C)Section 271(1)(c)Section 68Section 69C

…ion of the reassessment proceedings as under : “1. On the facts and circumstances of the case and in law, the Assessment Order is time barred as held by Hon'ble Supreme Court in the case of Union Gita M Shah :- 5 -: of India vs. Rajeev Bansal as reported in 469 ITR 46 based on relevant dates noted by the AO in the assessment Order itself. 2. On the facts and circumstances of the case and in law, the Assessment Order is bad in law because the notice u/s 148 of the Act issued on 28.07.2022 was issued by the jurisdictional Assessing officer instead of faceless unit. 3. On the facts and circumstances of the case…

A. B. Motors Pvt. Ltd., Patiala vs. Dy. Commissioner of Income Tax, Circle, Patiala

In the result, appeal of the assessee in ITA

ITA 989/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh12 Jan 2026AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 989/Chd/2024 "नधा"रण वष" / Assessment Year : 2015-16 A.B. Motors Pvt. Ltd., The Dcit, C/O Shri Tej Mohan Singh, Advocate Vs Circle, # 527, Sector 10-D, Chandigarh. Patiala. "थायी लेखा सं./Pan No: Aabca5528M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita No. 175/Chd/2024 "नधा"रण वष" / Assessment Year : 2015-16 A.B. Motors Pvt. Ltd., The Pcit, C/O Shri Tej Mohan Singh, Advocate Vs Patiala. # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabca5528M अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr & Shri Vivek Vardhan, Addl. Cit, Sr.Dr Date Of Hearing : 15.10.2025 Date Of Pronouncement : 12.01.2026 Physical Hearing O R D E R Per Rajpal Yadav, Vp

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR &

Section 143(1)Section 147Section 148Section 250Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 989/CHD/2024 "नधा"रण वष" / Assessment Year : 2015-16 A.B. Motors Pvt. Ltd., The DCIT, C/o Shri Tej Mohan Singh, Advocate Vs Circle, # 527, Sector 10-D, Chandigarh. Patiala. "थायी लेखा सं./PAN NO: AABCA5528M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 175/CHD/2024 "नधा"रण वष" / Assessment Year : 2015-16 A.B. Motors Pvt. Ltd., The PCIT, C/o Shri Tej Mohan Singh, Advocate Vs Patiala. #…

A B Motors Pvt. Ltd., Patiala vs. The Pr. Commissioner of Income Tax, Patiala

In the result, appeal of the assessee in ITA

ITA 175/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh12 Jan 2026AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 989/Chd/2024 "नधा"रण वष" / Assessment Year : 2015-16 A.B. Motors Pvt. Ltd., The Dcit, C/O Shri Tej Mohan Singh, Advocate Vs Circle, # 527, Sector 10-D, Chandigarh. Patiala. "थायी लेखा सं./Pan No: Aabca5528M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita No. 175/Chd/2024 "नधा"रण वष" / Assessment Year : 2015-16 A.B. Motors Pvt. Ltd., The Pcit, C/O Shri Tej Mohan Singh, Advocate Vs Patiala. # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabca5528M अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr & Shri Vivek Vardhan, Addl. Cit, Sr.Dr Date Of Hearing : 15.10.2025 Date Of Pronouncement : 12.01.2026 Physical Hearing O R D E R Per Rajpal Yadav, Vp

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR &

Section 143(1)Section 147Section 148Section 250Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 989/CHD/2024 "नधा"रण वष" / Assessment Year : 2015-16 A.B. Motors Pvt. Ltd., The DCIT, C/o Shri Tej Mohan Singh, Advocate Vs Circle, # 527, Sector 10-D, Chandigarh. Patiala. "थायी लेखा सं./PAN NO: AABCA5528M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 175/CHD/2024 "नधा"रण वष" / Assessment Year : 2015-16 A.B. Motors Pvt. Ltd., The PCIT, C/o Shri Tej Mohan Singh, Advocate Vs Patiala. #…

Seema Rani Sarna, Haryana vs. ITO Ward-1, Fatehabad

In the result, both the appeals of the assessee are allowed in above terms

ITA 6236/DEL/2025[2015-16]Status: DisposedITAT Delhi12 Jan 2026AY 2015-16

Bench: Shri Mahavir Singh & Smt. Renu Jauhrieash Kumar Sarna, Vs Ito, Ward -1, House No. 35, Ward 19, Fatehabad Friends Colony, Tohana Haryana Fatehabad-125120 Haryana (Appellant) (Respondent) & Seema Rani Sarna, Vs. Ito, Ward -1, Plot No. 10, Ratia Road, Fatehabad Jamalpur Sheikhan, Haryana Fatehabad-125120 Haryana (Appellant) (Respondent)

For Appellant: Ms. Vandana Kothari, AdvFor Respondent: Sh. Ajay Kumar Arora, Sr. DR

Section 144BSection 147Section 148Section 149Section 149(1)(b)Section 3Section 3(1)

…ngs as well as the impugned assessment order bad in law, liable to be quashed ab initio. 3.1 Ld. Counsel for the assessee further submitted that the issue is no longer res integra in view of the judgement of the Hon’ble Apex Court in Rajeev Bansal reported in 469 ITR 46, wherein it is held that for the assessment year 2015-16, limitation period to issue notice u/s. 148 of the Act is upto 31.3.2022 and TOLA is applicable for the year 2015-16. He stated that Revenue through ASG itself conceded in the case of UOI vs. Rajeev Bansal that TOLA provisions are not applicable for AY 2015-16, therefore, all notices issued…

Eash Kumar Sarna, Fatehabad vs. ITO Ward-1, Fatehabad

In the result, both the appeals of the assessee are allowed in above terms

ITA 6235/DEL/2025[2015-16]Status: DisposedITAT Delhi12 Jan 2026AY 2015-16

Bench: Shri Mahavir Singh & Smt. Renu Jauhrieash Kumar Sarna, Vs Ito, Ward -1, House No. 35, Ward 19, Fatehabad Friends Colony, Tohana Haryana Fatehabad-125120 Haryana (Appellant) (Respondent) & Seema Rani Sarna, Vs. Ito, Ward -1, Plot No. 10, Ratia Road, Fatehabad Jamalpur Sheikhan, Haryana Fatehabad-125120 Haryana (Appellant) (Respondent)

For Appellant: Ms. Vandana Kothari, AdvFor Respondent: Sh. Ajay Kumar Arora, Sr. DR

Section 144BSection 147Section 148Section 149Section 149(1)(b)Section 3Section 3(1)

…ngs as well as the impugned assessment order bad in law, liable to be quashed ab initio. 3.1 Ld. Counsel for the assessee further submitted that the issue is no longer res integra in view of the judgement of the Hon’ble Apex Court in Rajeev Bansal reported in 469 ITR 46, wherein it is held that for the assessment year 2015-16, limitation period to issue notice u/s. 148 of the Act is upto 31.3.2022 and TOLA is applicable for the year 2015-16. He stated that Revenue through ASG itself conceded in the case of UOI vs. Rajeev Bansal that TOLA provisions are not applicable for AY 2015-16, therefore, all notices issued…

Kumar Matunga Project, Pune vs. Income Tax Officer Ward 7(1), Pune

In the result, the appeal of the assessee is allowed

ITA 2200/PUN/2025[2015-16]Status: DisposedITAT Pune09 Jan 2026AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR

Section 139(1)Section 142(1)Section 144Section 148Section 148ASection 69

…Notice dated 28th July 2022 issued under Section 148 of the Income Tax Act, 1961. The assessment year in question is A.Y.2015-16. As far as this assessment C) year is concerned, the Hon'ble Supreme Court in the case of Union of India Vs. Rajeev Bansal [2024] 469 ITR 46 (SC) in paragraph 19(f) has recorded the concession made by the learned ASG that for the A.Y.2015-16, all notices issued on or after 1st April 2021 will have to be dropped as they will not fall for completion during the period prescribed under the Taxation And Other Laws (Relaxation And Amendment of Certain Provisions) Act, 2020. 3. Admittedly in…

Sanjeev Kumar Aggarwal, New Delhi vs. DCIT, Circle-52(1), Civic Centre, Delhi

The appeal of the assessee is allowed

ITA 6208/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri Mahavir Singh & Shri Amitabh Shuklasanjeev Kumar Aggarwal, Vs. Dcit, Circle 52(1), C/O M/S Raj Kumar & Civic Centre, Associates, New Delhi L-7A (Lgf), South Extension, Part-Ii, New Delhi – 110 049 (Appellant) (Respondent)

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Sh. Jitender Singh, CIT(DR)

Section 144BSection 147Section 148Section 148ASection 149Section 149(1)(b)Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER SANJEEV KUMAR AGGARWAL, VS. DCIT, CIRCLE 52(1), C/O M/S RAJ KUMAR & CIVIC CENTRE, ASSOCIATES, NEW DELHI L-7A (LGF), SOUTH EXTENSION, PART-II, NEW DELHI – 110 049 (APPELLANT) (RESPONDENT) Assessee by : Sh. Raj Kumar Gupta, CA Revenue by : Sh. Jitender Singh, CIT(DR) Date of Hearing 5.1.2026 Date of Pronouncement 9.1.2026 ORDER PER MAHAVIR SINGH, VP: This appeal filed by the Assessee is arising out of the Ld. CIT(A)/NFAC, Delhi in Appeal No. NFAC/2014-15/10278…

Union of India v. Rajeev Bansal

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Judgments citing Union of India v. Rajeev Bansal

ITO WD-3(1), Kolkata vs. Perfect Wahers & Fasteners (P) Ltd, Kolkata

Diamond Tradecom Private Limited, Mumbai vs. Income Tax Officer Ward 12(2)(1), Mumbai

Agarwal Finestate Pvt Ltd, Delhi vs. Income Tax Officer, Delhi

Reshma Harbakhsh Singh Through Legal Heir Sh. Vikramaditya Singh, New Delhi vs. DCIT, Circle-28(1), Delhi

Anand Bhausaheb Bhalekar, Aurangabad vs. ITO, Ward -1(5), Aurangabad

Pramod Kumar Garg, Agra vs. DCIT, Circle 2(1)(1), Agra

Deputy Commissioner of Income Tax, Delhi vs. Lt Foods Limited, Delhi

Deputy Commissioner of Income Tax, Delhi vs. Lt Foods Limited, Delhi

U B Foods Pvt. Ltd, Jalgaon vs. ITO, Ward1(2), Jalgaon

Parmod Kumar, Delhi vs. Central Circle 18, Delhi

Bhushan Lal Pandita, Delhi vs. Assessment Unit - Income Tax Department, Delhi

Nezone Tubes Limited, Kolkata vs. DCIT, Circle 1(1), Kolkata

Nezone Tubes Limited, Kolkata vs. DCIT, Circle 1(1), Kolkata

Gita M Shah, Mumbai vs. Circle 42(1)(1), Mumbai

A. B. Motors Pvt. Ltd., Patiala vs. Dy. Commissioner of Income Tax, Circle, Patiala

A B Motors Pvt. Ltd., Patiala vs. The Pr. Commissioner of Income Tax, Patiala

Seema Rani Sarna, Haryana vs. ITO Ward-1, Fatehabad

Eash Kumar Sarna, Fatehabad vs. ITO Ward-1, Fatehabad

Kumar Matunga Project, Pune vs. Income Tax Officer Ward 7(1), Pune

Sanjeev Kumar Aggarwal, New Delhi vs. DCIT, Circle-52(1), Civic Centre, Delhi