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

It is most often cited in judgments turning on Section 148, Section 147, Section 148A, Section 149, Section 151, Section 250.

Union of India v. Rajeev Bansal, Civil Appeal

Q: How many judgments cite Union of India v. Rajeev Bansal, Civil Appeal?

41 judgments on BharatTax cite Union of India v. Rajeev Bansal, Civil Appeal (2024 SCC OnLine 754), spanning 2025 to 2026.

2024 SCC OnLine 754Reported decision2024#2851 most cited

What is Union of India v. Rajeev Bansal, Civil Appeal authority for?

The Revenue conceded that the period of limitation prescribed under Section 149(1) of the Act was not applicable to notices issued under Section 148 for AY 2015-16, leading to the dismissal of a Special Leave Petition.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

Union of India v. Rajeev Bansal · 2024 SCC OnLine 754 · section 148 · section 149(1) · reassessment notice · limitation period · AY 2015-16 · revenue concession · special leave petition dismissal

Sections most often in play

Section 148 Section 147 Section 148A Section 149 Section 151 Section 250 Section 144B Section 143(3)

Issues it is cited on

section 148(d)section 149(1)(b)section 148a(a)section 151(i)section 148 notice section 149(1)section 3(1)section 149(1)(a)section 151(ii)within four years section 151(2)order under section 148a(d)

Judgments citing Union of India v. Rajeev Bansal, Civil Appeal

Sri Konanur Basavanna Gurulingaswamy vs. Income Tax Officer

WP/22515/2024HC Karnataka07 Apr 2026

Bench: The Hon'Ble Mr. Justice S Sunil Dutt Yadav Writ Petition No. 22515 Of 2024 (T-It) Between: Sri. Konanur Basavanna Gurulingaswamy, No. 2085, 1St Cross, Madhavachar Road, Kr Mohalla, Mysore-570004, Pan : Aqspk3209P, Reprented By His Poa Holder Smt. Dr. Manjula A Patil, No. 2085, 1St Cross, Madhavachar Road, Kr Mohalla, Mysore-570004. …Petitioner (By Sri. Hemant Pai, Advocate For Sri. Ravi Shankar S. V., Advocate) And: 1. Income Tax Officer, Ward Intl. Taxation 1(2), Bangalore-560095. 2. Income Tax Officer, Ward 1(1), Mysore-570008. 3. National Faceless Assessment Centre, Additional /Joint/Deputy/Assistant Digitally Signed By Mamatha R Location: High Court Of Karnataka

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

…- 1 - HC-KAR NC: 2026:KHC:18754 WP No. 22515 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 22515 OF 2024 (T-IT) BETWEEN: SRI. KONANUR BASAVANNA GURULINGASWAMY, NO. 2085, 1ST CROSS, MADHAVACHAR ROAD, KR MOHALLA, MYSORE-570004, PAN : AQSPK3209P, REPRENTED BY HIS POA HOLDER SMT. DR. MANJULA A PATIL, NO. 2085, 1ST CROSS, MADHAVACHAR ROAD, KR MOHALLA, MYSORE-570004. …PETITIONER (BY SRI. HEMANT PAI, ADVOCATE FOR SRI. RAVI SHANKAR S. V., ADVOCATE) AND: 1. INCOME TAX…

Thangavel, Chennai vs. ITO, Non Corp Ward 10(3) Che, Chennai

The appeal of the assessee is allowed

ITA 3207/CHNY/2025[AY 2015-16]Status: DisposedITAT Chennai04 Mar 2026

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3207/Chny/2025 िनधा$रण वष$ /Assessment Year: 2015-16

For Appellant: Mr. N. Arjun Raj, Advocate for Mr. R. Sivaraman, AdvocateFor Respondent: Mr. M.D.Vijay Kumar, JCIT

Section 148Section 148ASection 149(1)Section 149(1)(b)Section 250Section 69A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3207/Chny/2025 िनधा$रण वष$ /Assessment Year: 2015-16 Thangavel, The Income Tax Officer, 97/201, Linghi Chetty Street, Vs. Non Corporate Ward-10(3), Chennai GPO., Chennai. Parrys, Chennai – 600 001. PAN: AGJPT 7445F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr. N. Arjun Raj, Advocate for Mr. R. Sivaraman, Advocate ()थ" की ओर…

Vivek Ramaswamy Puthucode, Chennai vs. ITO, International Taxation Ward-2(1), Chennai

The appeal of the assessee is allowed

ITA 3731/CHNY/2025[2015-16]Status: DisposedITAT Chennai27 Feb 2026AY 2015-16

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3731/Chny/2025 िनधा&रण वष& /Assessment Year: 2015-16

For Appellant: Mr. S.Muralidhar, C.A *+For Respondent: Dr. M.D. Vijay Kumar, JCIT

Section 148Section 148ASection 149(1)Section 250Section 54

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम$ BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3731/Chny/2025 िनधा&रण वष& /Assessment Year: 2015-16 Vivek Ramaswamy Puthucode, The Income Tax Officer, Old No.33/14, Aishwrya Apts., Vs. International Taxation Ward-2(1) Venkatraman Street, T.Nagar, Chennai. Thygarayanagar H.O., Thyagaraya Nagar, Chennai-600 017. PAN: BBVPP 1711Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr…

Kaliyappan Arumugam, Karur vs. ITO, Ward-1, Karur

In the result, the appeal of the assessee is allowed and the stay application of the assessee is dismissed as infructuous

ITA 3017/CHNY/2025[2015-16]Status: DisposedITAT Chennai26 Feb 2026AY 2015-16

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3017/Chny/2025 & S.A No.5/Chny/2026 (Arises In Ita No.3017/Chny/2025) िनधा#रण वष# /Assessment Year: 2015-16 Kaliyappan Arumugam, The Income Tax Officer, Old No.58A, New No.61, Vs. Ward-1, Kulanthaivelu Salai, Karur. Karur – 638 001. Pan: Aiepa 9862G

For Appellant: Mr. G.Vardini Karthik, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT

Section 148Section 148ASection 149(1)Section 149(1)(b)Section 250

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI सु"ी पदमावती यस, लेखा सद" एवं "ी मनु कुमार िग!र, "ाियक सद" के सम" BEFORE MS. PADMAVATHY.S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No.3017/Chny/2025 & S.A No.5/Chny/2026 (Arises in ITA No.3017/Chny/2025) िनधा#रण वष# /Assessment Year: 2015-16 Kaliyappan Arumugam, The Income Tax Officer, Old No.58A, New No.61, Vs. Ward-1, Kulanthaivelu Salai, Karur. Karur – 638 001. PAN: AIEPA 9862G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ& की ओर से/ Appellant by : Mr. G.Vardini Karthik, Advoca…

Dy. Commissioner of Income-Tax-1(1)(1), Mumbai vs. M/S. Hindustan Petroleum Corporation Limited, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3866/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Feb 2026AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawaldy. Commissioner Of Income- Vs Hindustan Petroleum Tax-1(1)(1), Corporation Limited Mumbai Petroleum House Jamshedji Tata Road, Marine Lines S.O Mumbai - 400020 (Pan: Aaach1118B) Appellant Respondent Present For: Assessee By : Ms. Hirali Desai, Ca Revenue By : Shri Ritesh Misra, Cit Dr Date Of Hearing : 23.02.2026 Date Of Pronouncement : 26.02.2026 O R D E R Per Girish Agrawal: This Appeal Filed By The Revenue Is Against The Order Of National Faceless Appeal Centre (Nfac), Delhi Vide Order No. Itba/Nfac/S/250/2024-25/1075143492(1) Dated 27.03.2025 Passed Against The Assessment Order By The Assessment Unit, U/S. 147 R.W.S. 144 Read With Sec. 144B Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 25.05.2023 For Ay 2015-16. 2. Grounds Taken By The Revenue Are Reproduced As Under: “. Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Deleting The Addition Of Rs. 9,60,00,000/ - On Account Of Disallowance Of Investment Allowance Claimed U/S. 32Ac On Dispensing Units In Retail Outlets Ignoring The Fact That The Dispensing Units Do Not Fall Within The Meaning Of Plant & Hence, Not Eligible For Claim Of Deduction U/S. 32Ac.

For Appellant: Ms. Hirali Desai, CAFor Respondent: Shri Ritesh Misra, CIT DR

Section 115JSection 144BSection 147Section 148Section 151ASection 32A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Dy. Commissioner of Income- vs Hindustan Petroleum Tax-1(1)(1), Corporation Limited Mumbai Petroleum House Jamshedji Tata Road, Marine Lines S.O Mumbai - 400020 (PAN: AAACH1118B) Appellant Respondent Present for: Assessee by : Ms. Hirali Desai, CA Revenue by : Shri Ritesh Misra, CIT DR Date of Hearing : 23.02.2026 Date of Pronouncement : 26.02.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the Revenue is against the order of National Faceless Appeal…

Satyaprem Rajabhau Dhole, Beed vs. ITO, Ward-1(5), Aurangabad

In the result, the appeal of the assessee is allowed

ITA 368/PUN/2025[2015-16]Status: DisposedITAT Pune12 Feb 2026AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Shubham Rathi (Virtual)For Respondent: Shri Manish Mehta

Section 133(6)Section 142(1)Section 143(2)Section 144Section 144BSection 144B(1)(ix)Section 147Section 148Section 148ASection 2

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.368/PUN/2025 धििाारण वर्ा / Assessment Year : 2015-16 Satyaprem Rajabhau Dhole, ITO,Ward-1(5), Aurangabad Adas Kaij, Beed-431517 Vs. PAN : CBJPD5458H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Shubham Rathi (Virtual) Department by : Shri Manish Mehta Date of hearing : 21-01-2026 Date of 12-02-2026 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed…

Rmkv Fashion Garment Private Limited, Tirunelveli vs. DCIT, Cricle-1, Tirunelveli

In the result, the appeal of the assessee is allowed and the stay application of the assessee is dismissed as infructuous

ITA 393/CHNY/2026[2015-16]Status: DisposedITAT Chennai11 Feb 2026AY 2015-16

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.393/Chny/2026 & Sa No.30/Chny/2026 (Arising Out Of Ita No.393/Chny/2026) िनधा$रण वष$ /Assessment Year: 2015-16 Rmkv Fashion Garment Pvt. Ltd., The Dy. Commissioner Of Income (Now Merged With Rmkv Fabrics Pvt. Vs. Tax, Ltd.), Circle-1, 176F, Trivandru Road, Tirunelveli. Vannarpettai, Tirunelveli – 627 003. Pan: Aafcr 4023G

For Appellant: Mr. G. Baskar, Advocate &For Respondent: Mr. Bipin C.N, CIT

Section 143(3)Section 148Section 148ASection 149(1)Section 149(1)(b)Section 250

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.393/Chny/2026 & SA No.30/Chny/2026 (Arising out of ITA No.393/Chny/2026) िनधा$रण वष$ /Assessment Year: 2015-16 RMKV Fashion Garment Pvt. Ltd., The Dy. Commissioner of Income (now merged with RMKV Fabrics Pvt. Vs. Tax, Ltd.), Circle-1, 176F, Trivandru Road, Tirunelveli. Vannarpettai, Tirunelveli – 627 003. PAN: AAFCR 4023G (अपीलाथ"/Appellant) (""यथ"/Respon…

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…

Mittal Homes Pvt Ltd, Delhi vs. ITO Ward-17(1), Delhi

In the result, the appeal of the Assessee is allowed

ITA 2328/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: # Shri Raj Kumar Chauhan & Shri Manish Agarwal

Section 143(1)(a)Section 148Section 148ASection 250Section 68

…### IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'A': NEW DELHI ### BEFORE # SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER # ITA No.2328/Del/2025, A.Y. 2015-16 | Mittal Homes Pvt. Ltd. | | Income Tax Officer | |------------------------|-----|--------------------| | D-243-245, | | Ward 17(1), | | KH. No. 593, | Vs. | C.R.Building | | Rajiv Nagar Extn. | | Delhi | | Bhalswa Dairy | | | | Delhi 110042 | | | | PAN: AAGCM7927B | |…

Nadeem Mohammed Iqbal Patni, Mumbai vs. ITO Ward 25(3)(1), Mumbai

ITA 5549/MUM/2025[2015-16]Status: DisposedITAT Mumbai07 Jan 2026AY 2015-16

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri M. SubramanianFor Respondent: Shri Pradipsinh Saktavat

Section 142Section 144BSection 147Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Nadeem Mohammed Iqbal Patni A – 201, Swarna CHS, Unique Gardens, Kanakia, Beverly Park, Mira Road East, Thane – 401107. Maharashtra [PAN: AMAPP3180E] …………. Appellant Vs Income Tax Officer Ward 25(3)(1), Mumbai …………. Respondent Kautilya Bhavan, Mumbai – 400051. Maharashtra. Appearance For the Appellant/Assessee : Shri M. Subramanian For the Respondent/Department : Shri Pradipsinh Saktavat Date Conclusion of hearing : 16.12.2025 Pronouncement of order : 07.01.2026 O R D E R [ Pe…

Damanjeet Singh Oberoi, Raipur vs. DCIT, Circle-1(1), Raipur

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

ITA 317/RPR/2025[2015-16]Status: DisposedITAT Raipur01 Jan 2026AY 2015-16

Bench: Shri R. K. Panda & Shri Partha Sarathi Chaudhuryassessment Year : 2015-16 Damanjeet Singh Oberoi Dcit, Circle 1(1), Raipur C/O Oberoi Tour & Travels, Shop No.1, Wali Mohd. Vs. Building, Kk Road, Moudhapara, Raipur – 492001 Pan: Aaepo3096L (Appellant) (Respondent) Assessee By : Shri Sunil Kumar Agrawal Department By : Dr. Priyanka Patel, Sr. Dr Date Of Hearing : 14-11-2025 Date Of Pronouncement : 01-01-2026

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

Section 133ASection 147Section 148Section 148ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Assessment year : 2015-16 Damanjeet Singh Oberoi DCIT, Circle 1(1), Raipur C/o Oberoi Tour & Travels, Shop No.1, Wali Mohd. Vs. Building, KK Road, Moudhapara, Raipur – 492001 PAN: AAEPO3096L (Appellant) (Respondent) Assessee by : Shri Sunil Kumar Agrawal Department by : Dr. Priyanka Patel, Sr. DR Date of hearing : 14-11-2025 Date of pronouncement : 01-01-2026 O R D E R PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the order dated 25.0…

Income Tax Officer-1(2), Raipur vs. Kanha Grain Process, Raipur

In the result, the appeal filed by the Revenue is dismissed

ITA 260/RPR/2025[2015-16]Status: DisposedITAT Raipur01 Jan 2026AY 2015-16

Bench: Shri R. K. Panda & Shri Partha Sarathi Chaudhuryassessment Year : 2015-16 Ito, Ward 1(2), Raipur Kanha Grain Process Vs. Station Road, Tilda Neora, Raipur – 493114 Pan: Aaifk3222G (Appellant) (Respondent) Assessee By : Shri Sunil Kumar Agrawal Department By : Dr. Priyanka Patel, Sr. Dr Date Of Hearing : 14-11-2025 Date Of Pronouncement : 01-01-2026 O R D E R Per R.K. Panda, Vp:

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

Section 143(3)Section 147Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Assessment year : 2015-16 ITO, Ward 1(2), Raipur Kanha Grain Process Vs. Station Road, Tilda Neora, Raipur – 493114 PAN: AAIFK3222G (Appellant) (Respondent) Assessee by : Shri Sunil Kumar Agrawal Department by : Dr. Priyanka Patel, Sr. DR Date of hearing : 14-11-2025 Date of pronouncement : 01-01-2026 O R D E R PER R.K. PANDA, VP: This appeal filed by the Revenue is directed against the order dated 11.02.2025 of the Ld. CIT(A) / NFAC, Delhi relating to assessment…

Naresh Amratlal Shah, Mumbai vs. ITO Ward-27(2)(1), Mumbai

In the result, the appeal of the In the result, the appeal of the Assessee is allowed allowed

ITA 6142/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Dec 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Respondent: Assessee by Shri Jitendra Singh & Shri

Section 115BSection 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 6142/MUM/25 Assessment Year: 2020-21 Naresh Amratlal Shah, ITO Ward – 27(2)(1), 204/205 Kalindi, Neelkanth Valley, Room No. 413, 4th Floor, Tower No.6, Vs. Vashi Station Complex, Vashi – 400703. 7th Road, Rajawadi, Ghatkopar – (East), Mumbai – 400077. PAN – AAVPS2055E Appellant Respondent : Assessee by Shri Jitendra Singh & Shri Akshay Pawar : Revenue by Shri Leyaqat Ali Aafaqui, Sr. D.R. : Date of Hearing 27/11/2025 : Date of pronouncement 24/12/2025…

Gamnaram Okhaji Prajapati, Mumbai vs. Dy. CIT Circle 1(2)(1), Mumbai

Appeal is allowed

ITA 6790/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Dec 2025AY 2015-16

For Appellant: Shri Dinesh ShahFor Respondent: Shri Swapnil Choudhary

Section 115BSection 144Section 144BSection 147Section 148Section 148ASection 153CSection 234Section 234BSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.6790/MUM/2025 (Assessment Year:2015-2016) Gamnaram Okhaji Prajapati Room No.226, Ground Floor, Sahara Shopping Centre, Siiddik Road, Musafirkhana Mumbai - 400001. Maharashtra [PAN: BFTPP0328H] Vs Appellant Deputy Commissioner of Income Tax Circle (1)(2)(1), Mumbai Room No.535, 5th Floor, Aaykar Bhavan, Maharshi Karve Marg, Mumbai - 400020. Maharashtra. Respondent Appearance For the Appellant/Assessee : Shri Dinesh Shah For the Respondent/Department : Shri Swapnil Choudhary D…

Techno Residency Co Operative Housing Society Limited, Mumbai vs. Income Tax Officer Ward 20(2)(1), Mumbai

Appeal is allowed

ITA 5742/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Dec 2025AY 2015-16

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Shri Dharan Gandhi & Ms. Vinita NaraFor Respondent: Shri Hemanshu Joshi

Section 144BSection 147Section 148Section 234ASection 249Section 271(1)(b)Section 69ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Techno Residency Co Operative Housing Society Limited 84, Kindu Colony Lakhamsee Napoo Road 2nd , Lane Corner, Dadar East, Mumbai - 400014. Maharashtra [PAN: AABAT3196L] …………. Appellant Vs Income Tax Officer Ward 20(2)(1), Mumbai Piramal Chamber, Lal Baug, Parel, Mumbai – 400012. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Dharan Gandhi & Ms. Vinita Nara For the Respondent/Department : Shri Hemanshu Joshi Date Conclusion of hearing : 12.11.2025 Prono…

Deputy Commissioner of Income Tax Central Circle - 5(3), Mumbai vs. Aditya Birla Sun Life Insurance Company Limited, Mumbai

ITA 4987/MUM/2025[2015-16]Status: DisposedITAT Mumbai02 Dec 2025AY 2015-16

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri Ronak Doshi, Ms. Vrushti

Section 147Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No. 3624/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 3625/Mum/2025 (Assessment Year: 2016-17) Aditya Birla Sun Life Insurance Co. Dy. CIT-5(3), Room No. 426, 4th Floor, Ltd., One World Center, Tower 1, Kautilya Bhavan, Bandra Kurla 16th Floor, Jupiter Mill Compound, Complex, Bandra (E), Vs. 841, Senapati Bapat Marg, Mumbai-400051 Elphinstone Road, Mumbai-400013. PAN: AABCB4623J Assessee) : Revenue) I.T.A. No. 4987/Mum/2025 (Assessment Year: 2015-17) I.T.A. No. 4822/Mum/2025 (Assessment Year: 201…

Deputy Commissioner of Income Tax Central Circle -5 (3), Mumbai vs. Aditya Birla Sun Life Insurance Company Limited, Mumbai

ITA 4822/MUM/2025[2016-17]Status: DisposedITAT Mumbai02 Dec 2025AY 2016-17

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri Ronak Doshi, Ms. Vrushti

Section 147Section 148Section 148ASection 250

Aditya Birla Sun Life Insurance Company Limited, Mumbai vs. Assessment Unit, Itd (Jao: Deputy Commissioner of Income-Tax, 5(3), Mumbai)

ITA 3625/MUM/2025[2016-17]Status: DisposedITAT Mumbai02 Dec 2025AY 2016-17

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri Ronak Doshi, Ms. Vrushti

Section 147Section 148Section 148ASection 250

Aditya Birla Sun Life Insurance Company Limited, Mumbai vs. Assessment Unit, Itd (Jao: Deputy Commissioner of Income-Tax, 5(3), Mumbai)

ITA 3624/MUM/2025[2015-16]Status: DisposedITAT Mumbai02 Dec 2025AY 2015-16

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri Ronak Doshi, Ms. Vrushti

Section 147Section 148Section 148ASection 250

Prasanna Shrikant Patankar, Satara vs. ITO WD No - 04, Satara

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 1693/PUN/2025[2015-16]Status: DisposedITAT Pune28 Nov 2025AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1693/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Prasanna Shrikant Patankar V The Income Tax Officer, No.35, Raviwar Peth, S. Ward-4, Satara. Azad Chowk, Karad, Satara – 415110. Maharashtra. Pan: Alypp1014A Appellant/ Assessee Respondent / Revenue Assessee By Shri Sachin P. Kumar Revenue By Shri Aviyogi Ambadkar – Addl.Cit Date Of Hearing 13/11/2025 Date Of Pronouncement 28/11/2025

Section 139(1)Section 147Section 148Section 148ASection 250

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1693/PUN/2025 निर्धारण वषा / Assessment Year: 2015-16 Prasanna Shrikant Patankar V The Income Tax Officer, No.35, Raviwar Peth, s. Ward-4, Satara. Azad Chowk, Karad, Satara – 415110. Maharashtra. PAN: ALYPP1014A Appellant/ Assessee Respondent / Revenue Assessee by Shri Sachin P. Kumar Revenue by Shri Aviyogi Ambadkar – Addl.CIT Date of hearing 13/11/2025 Date of pronouncement 28/11/2025 आदेश/ ORDER PER D…