Union of India v. Rajeev Bansal, Civil Appeal

2024 SCC OnLine 754Reported decision2024#2855 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.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 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

Issues it is cited on

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

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, 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…

RMKV FASHION GARMENT PRIVATE LIMITED,TIRUNELVELI vs. DCIT, CRICLE-1, TIRUNELVELI, 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…

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…

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Union of India v. Rajeev Bansal, Civil Appeal (2024 SCC OnLine 754) — Cited in 41 Judgments | BharatTax