Union of India v. Rajeev Bansal, Civil Appeal

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.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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 148Section 147Section 148ASection 149Section 151Section 250Section 144BSection 143(3)

Issues it is cited on

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

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

Ravindra Kumar Vishwanath Yadav, Mumbai vs. ITO Ward 28(2)(1), Mumbai

In the result, the assessee’s appeal is allowed

ITA 4960/MUM/2025[2015-16]Status: DisposedITAT Mumbai27 Nov 2025AY 2015-16

Bench: Shri Narender Kumar Choudhryassessment Year: 2015-16 Mr. Ravindrakumar Vishwanath The Ito, Ward 28 (2)(1), Yadav, Tower 6, Vashi Railway Room No.1118, Samta Nagar Vs. Station Commercial Sector 1A, Airoli, Navi, Complex, Vashi, Mumbai – 400708 Navi Mumbai – 400703. Pan – Acbpy0748G. (Appellant) (Respondent) Present For: Assessee By : Shri Dharan Gandhi. Revenue By : Shri Sunil Mathews, Ld. Sr. D.R. Date Of Hearing : 13.11.2025 Date Of Pronouncement : 27.11.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 11.03.2024, Impugned Herein, Passed By The National Faceless Appeal Centre (Nfac)/Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2015-16. 2. In This Case, The Assessing Officer (A.O.) Vide Assessment Order 11.03.2024 U/S. 147 R.W.S. 144 R.W.S. 144 B Of The Act, Has Made The Addition Of Rs. 14,75,000/- Being Variation In Respect Of Unexplained Investment U/S. 69 Of The Act.

For Appellant: Shri Dharan GandhiFor Respondent: Shri Sunil Mathews, Ld. Sr. D.R
Section 147Section 148Section 149Section 149(1)(b)Section 250Section 3Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2015-16 Mr. Ravindrakumar Vishwanath The ITO, Ward 28 (2)(1), Yadav, Tower 6, Vashi Railway Room No.1118, Samta Nagar Vs. Station Commercial sector 1A, Airoli, Navi, Complex, Vashi, Mumbai – 400708 Navi Mumbai – 400703. PAN – ACBPY0748G. (Appellant) (Respondent) Present for: Assessee by : Shri Dharan Gandhi. Revenue by : Shri Sunil Mathews, Ld. Sr. D.R. Date of Hearing : 13.11.2025 Date of Pronouncement : 27.11.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: This a…

ITO(It)-3(2)(1), Mumbai vs. Shapoorji Pallonji Mistry, Mumbai

ITA 3674/MUM/2025[2015-16]Status: DisposedITAT Mumbai20 Nov 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Satya Pal Kumar - CIT DR
Section 147Section 148Section 148ASection 149Section 151Section 3Section 3(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.3674, 3523 and 3440/MUM/2025 Assessment Years: 2015-16, 2016-17 and 2016-17 Income Tax officer (International taxation) 3(2)(1) Mumbai VS Shapoorji Pallonji Mistry Sterlin Bay, 103, Walkeshwar Road, Mumbai - 400006 (PAN: ААЕРМ2061M) Appellant Respondent CO. Nos.152, 153 and 149/MUM/2025 (Arising out of ITA Nos.3674, 3523 and 3440/Mum/2025) Assessment Years: 2015-16, 2016-17 and 2016-17 Shapoorji Pallonji Mistry Sterlin Bay, 103, Walkeshwar Road, Mumbai 400006 (PAN…

Income Tax Officer (It)-3(2)(1), Kautilya Bhawan vs. Shapoorji Pallonji Mistry, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 3523/MUM/2025[2016-17]Status: DisposedITAT Mumbai20 Nov 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. Advocate and Shri Divesh Chawla, AdvocateFor Respondent: Shri Satya Pal Kumar - CIT DR
Section 147Section 148Section 148ASection 149Section 151Section 3Section 3(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 3674, 3523 and 3440/MUM/2025 Assessment Years: 2015-16, 2016-17 and 2016-17 Income Tax officer (International vs Shapoorji Pallonji Mistry taxation) 3(2)(1) Sterlin Bay, Mumbai 103, Walkeshwar Road, Mumbai - 400006 (PAN: AAEPM2061M) Appellant Respondent CO. Nos. 152, 153 and 149/MUM/2025 (Arising out of ITA Nos. 3674, 3523 and 3440/Mum/2025) Assessment Years: 2015-16, 2016-17 and 2016-17 Shapoorji Pallonji Mistry Income Tax officer Sterlin Bay, (International taxation…

Income Tax Officer (International Taxation) 3(2)(1), Kautilya Bhawan Mumbai vs. Shapoorji Pallonji Mistry, Mumbai

ITA 3440/MUM/2025[2016-17]Status: DisposedITAT Mumbai20 Nov 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Satya Pal Kumar - CIT DR
Section 147Section 148Section 148ASection 149Section 151Section 3Section 3(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.3674, 3523 and 3440/MUM/2025 Assessment Years: 2015-16, 2016-17 and 2016-17 Income Tax officer (International taxation) 3(2)(1) Mumbai vs Shapoorji Pallonji Mistry Sterlin Bay, 103, Walkeshwar Road, Mumbai - 400006 Appellant Respondent (PAN: ААЕРМ2061M) CO. Nos.152, 153 and 149/MUM/2025 (Arising out of ITA Nos.3674, 3523 and 3440/Mum/2025) Assessment Years: 2015-16, 2016-17 and 2016-17 Shapoorji Pallonji Mistry Sterlin Bay, 103, Walkeshwar Road, Mumbai 400006 (PAN…

DCIT, Circle - 10(1), Delhi vs. Interlink Foods Private Limited, South Delhi

Accordingly, the cross objections for AY 2016-17 filed by the assessee is allowed

ITA 4671/DEL/2024[2016-17]Status: DisposedITAT Delhi29 Oct 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Gurdev Singh Chawla, AdvocateFor Respondent: Shri Om Prakash, Sr. DR
Section 143(1)Section 148

…9IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.4669, 4670 & 4671/DEL/2024 (Assessment Years : 2011-12, 2015-16 & 2016-17) DCIT, Circle 10 (1), vs. M/s. Interlink Foods Private Ltd., New Delhi. G – 02 and G-29, Rasvilas Salcon, Saket District Centre, Delhi – 110 017. (PAN : AABCI8762K) CO Nos.126, 104 & 105/Del/2025 (in ITA No.4669, 4670 & 4671/DEL/2024) (Assessment Years : 2011-12, 2015-16 & 2016-17) M/s. Interlink Foods Private Ltd., vs. DCIT, Circle 10 (1), G – 02 and G-29, Rasvilas Salcon, New Del…

DCIT, Circle - 10(1), New Delhi vs. Interlink Foods Private Limited, South Delhi

Accordingly, the cross objections for AY 2016-17 filed by the assessee is allowed

ITA 4670/DEL/2024[2015-16]Status: DisposedITAT Delhi29 Oct 2025AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Gurdev Singh Chawla, AdvocateFor Respondent: Shri Om Prakash, Sr. DR
Section 143(1)Section 148

…9IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.4669, 4670 & 4671/DEL/2024 (Assessment Years : 2011-12, 2015-16 & 2016-17) DCIT, Circle 10 (1), vs. M/s. Interlink Foods Private Ltd., New Delhi. G – 02 and G-29, Rasvilas Salcon, Saket District Centre, Delhi – 110 017. (PAN : AABCI8762K) CO Nos.126, 104 & 105/Del/2025 (in ITA No.4669, 4670 & 4671/DEL/2024) (Assessment Years : 2011-12, 2015-16 & 2016-17) M/s. Interlink Foods Private Ltd., vs. DCIT, Circle 10 (1), G – 02 and G-29, Rasvilas Salcon, New Del…

DCIT, Circle - 10(1), Delhi vs. Interlink Foods Private Limited, South Delhi

Accordingly, the cross objections for AY 2016-17 filed by the assessee is allowed

ITA 4669/DEL/2024[2011-12]Status: DisposedITAT Delhi29 Oct 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Gurdev Singh Chawla, AdvocateFor Respondent: Shri Om Prakash, Sr. DR
Section 143(1)Section 148

…9IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.4669, 4670 & 4671/DEL/2024 (Assessment Years : 2011-12, 2015-16 & 2016-17) DCIT, Circle 10 (1), vs. M/s. Interlink Foods Private Ltd., New Delhi. G – 02 and G-29, Rasvilas Salcon, Saket District Centre, Delhi – 110 017. (PAN : AABCI8762K) CO Nos.126, 104 & 105/Del/2025 (in ITA No.4669, 4670 & 4671/DEL/2024) (Assessment Years : 2011-12, 2015-16 & 2016-17) M/s. Interlink Foods Private Ltd., vs. DCIT, Circle 10 (1), G – 02 and G-29, Rasvilas Salcon, New Del…

Praful Arjun Rane, Mumbai vs. ITO Int Tax Ward-4(1)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 1046/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Sept 2025AY 2015-16

Bench: SHRI SAKTIJIT DEY, HON’BLE (Vice President), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri Bhupendra Shah, CAFor Respondent: Shri Krishna Kumar, Sr. DR
Section 10Section 144C(5)Section 147Section 148Section 148ASection 18Section 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 Praful Arjun Rane ITO Int Tax Ward-4(1)(1), F 801, Dheeraj Presidency, Mumbai M.G. Road vs Sanskruti Bhavan, Kandivali West Mumbai – 400 067 [PAN: AGXPR2983E] Appellant Respondent Present for: Appellant by : Shri Bhupendra Shah, CA Respondent by : Shri Krishna Kumar, Sr. DR Date of Hearing : 12.08.2025 Date of Pronouncement : 30.09.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the final order…

Deputy Commissioner of Income Tax, Delhi vs. Suncity Infrastructures Private Limited, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4831/DEL/2024[2015-16]Status: DisposedITAT Delhi26 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwaldy. Cit, Suncity Infrastructures Pvt. Ltd., Delhi. Lgf-10, Vasant Square Mall, Vs. Vasant Kunj, New Delhi-110070. Pan-Aaics7928N (Appellant) (Respondent) Assessee By Shri Ved Jain, Advocate & Shri Pawan Garg, Ca Department By Shri Mahesh Kumar, Cit-Dr Date Of Hearing 01/07/2025 Date Of Pronouncement 26/09/2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Revenue Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 20.08.2024 In Appeal No. Nfac/2014-15/10115325 Arising Out Of The Order Passed U/S 147 R.W.S.144B Dated 29.03.2021 For Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee Is A Company Engaged In The Business Of Real State. The Return Of Income Of The Year Under Appeal Was Filed On 30.09.2015 Declaring Total Income Of Rs.2,93,54,930/- & The Same Was Assessee U/S 143(3) Of The Act Vide Order Dated 24.11.2017 Wherein The Income Declared Was Accepted By The Ao. Thereafter, Based On The Information That The Assessee Has Dcit Vs. Suncity Infrastructures Pvt. Ltd. Allotted Preference Shares To One Shri Tarun Agarwal, At 16546/- Per Which Were Not Commensurate With The Financials Of The Company & After Obtaining The Approval Form The Competent Authority Notice Was Issued U/S 148 Dated 31.03.2021 Which Was Served Upon The Assessee On 01.04.2021. Thereafter, Reassessment Order Was Passed U/S 147 R.W.S. 144B Of The Act Wherein Addition Of Rs.11,00,00,000/- Was Made On Account Of Share Premium Treated As Unexplained U/S 68 Of The Act R.W.S 115Bbe Of The Act.

Section 143(3)Section 147Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Dy. CIT, Suncity Infrastructures Pvt. Ltd., Delhi. LGF-10, Vasant Square Mall, Vs. Vasant Kunj, New Delhi-110070. PAN-AAICS7928N (Appellant) (Respondent) Assessee by Shri Ved Jain, Advocate and Shri Pawan Garg, CA Department by Shri Mahesh Kumar, CIT-DR Date of Hearing 01/07/2025 Date of Pronouncement 26/09/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Revenue against the order of Learned Commissioner of Income Tax (Appeals), National Fac…

Nilesh Shirish Mehta, Mumbai vs. Income Tax Officer - Ward 42(1)(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 4807/MUM/2025[2015-16]Status: DisposedITAT Mumbai22 Sept 2025AY 2015-16

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Suchek Anchaliya, A/RFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. D/R
Section 143(2)Section 147Section 148Section 148ASection 234ASection 250Section 68Section 69C

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 4807/Mum/2025 Assessment Year: 2015-16 Nilesh Shirish Mehta Income Tax Officer – 410/C, Samarth Complex Ward 42(1)(3) Vs Saibaba Nagar Borivali West Mumbai - 400092 [PAN: AGFPM4791L] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Suchek Anchaliya, A/R Revenue by : Shri Leyaqat Ali Aafaqui, Sr. D/R सुनवाई की तारीख/Date of Hearing : 18/09/2025 घोषणा की तारीख /Date of Pronouncement: 22/09/2025…

Assistant Commissioner of Income Tax, Central Circle 6(4), Mumbai vs. Shantilal Chimanlal Sheth, Mumbai

In the result, the appeals by the revenue are dismissed and the

ITA 6867/MUM/2024[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Vijay Mehta & Shri Jeet Kamdar, A/RsFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 148Section 149Section 149(1)(b)Section 3Section 3(1)

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 6867 & 6866/Mum/2024 Assessment Year: 2015-16 & 2016-17 Assistant Commissioner of Income Tax – Central Circle 6(4), Mumbai Vs Shantilal Chimanlal Sheth Office No. 9, 3rd Floor Chemox House Barrack Road Bombay Hospital Lane Mumbai - 400001 [PAN: AAOPS0258E] अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent) C.O. No. 21 & 22/Mum/2025 Assessment Year: 2015-16 & 2016-17 Shantilal Chimanlal Sheth Office No. 9, 3r…

Assistant Commissioner of Income Tax, Central Circle 6(4), Mumbai vs. Shantilal Chimanlal Sheth, Mumbai

In the result, the appeals by the revenue are dismissed and the

ITA 6866/MUM/2024[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Vijay Mehta & Shri Jeet Kamdar, A/RsFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 148Section 149Section 149(1)(b)Section 3Section 3(1)

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 6867 & 6866/Mum/2024 Assessment Year: 2015-16 & 2016-17 Assistant Commissioner of Income Tax – Central Circle 6(4), Mumbai Vs Shantilal Chimanlal Sheth Office No. 9, 3rd Floor Chemox House Barrack Road Bombay Hospital Lane Mumbai - 400001 [PAN: AAOPS0258E] अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent) C.O. No. 21 & 22/Mum/2025 Assessment Year: 2015-16 & 2016-17 Shantilal Chimanlal Sheth Office No. 9, 3r…

Income Tax Officer, Surat vs. Ilesh B Ponkia, Surat

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

ITA 901/SRT/2024[2015-16]Status: DisposedITAT Surat30 Jul 2025AY 2015-16

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 143(3)Section 148Section 149Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA No: 901/SRT/2024 Assessment Year: 2015-16 Income Tax Officer. Ilesh B Ponkia Surat 21, Milan Bunglow, (Appellant) Vs Opp. Valintine Cinema, Surat-395007, Gujarat PAN: AAAHI6401H (Respondent) Assessee Represented: Shri Rasesh Shah, CA Revenue Represented: Shri Ajay Uke, Sr.D.R. Date of hearing : 02-07-2025 Date of pronouncement : 30-07-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Revenue…

ITO-15(3)(1), Mumbai vs. Warasgaon Lake View Hotels Ltd, Mumbai

In the result, appeal of the revenue is dismissed and cross-

ITA 2788/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Jun 2025AY 2015-16

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Nitesh Joshi, A/RsFor Respondent: Shri Swapnil Choudhary, Sr. D/R
Section 147Section 148Section 148ASection 149Section 3(1)Section 68

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 2788/Mum/2025 Assessment Year: 2015-16 Income Tax Officer – 15(3)(1) Vs Warasgaon Lake View Hotels Ltd. Hincon House Lal Bahadur Shastri Marg Vikhroli (W) Mumbai - 400083 [PAN: AABCL3822B] अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent) C.O. No. 141/Mum/2025 Assessment Year: 2015-16 Warasgaon Lake View Hotels Ltd. Hincon House Lal Bahadur Shastri Marg Vikhroli (W) Mumbai - 400083 [PAN: AABCL3822B] Vs Inc…

Anisha Raoof Dhanani, Mumbai vs. The ACIT, Anand Circle, Anand

In the result, the appeal of the assessee is allowed

ITA 744/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad13 Jun 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2015-16

Section 143(2)Section 143(3)Section 144BSection 147Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2015-16 Anisha Raoof Dhanani, The Assistant Commissioner 281, 28th Floor, Kalpataru of Income Tax, Heights, Anand Circle, S.P. Complex, Dr. A. Nair Road, Income Tax Office, Agripada, Beside C.K. Hall, Vs. Mumbai – 400 011, Mayfair Road, Maharashtra. Anand – 388 001. [PAN – ACTPD 3111 C] (Gujarat) (Appellant) (Respondent) Assessee by Shri Sakar Sharma, A.R. Revenue by Shri S.K. Agal, Sr. DR Date of Hearing 10.06.2025 Date of Pronouncemen…

Akshay Jain, Delhi vs. ACIT Circle-2(1)(2) Int. Taxation, Delhi

In the result, appeal of the assessee is allowed as indicated

ITA 5966/DEL/2024[2015-16]Status: DisposedITAT Delhi23 May 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraिनधा"रणवष"/Assessment Year: 2015-16 बनाम Akshay Jain, Acit, B4/52, 1St Floor, Paschim Vihar, Vs. Circle-2(1)(2), New Delhi. International Taxation, Delhi. Pan No.Agdpj9695F अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 144Section 148Section 148ASection 149

…ITA No.5966/DEL/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER िनधा"रणवष"/Assessment Year: 2015-16 बनाम Akshay Jain, ACIT, B4/52, 1st Floor, Paschim Vihar, Vs. Circle-2(1)(2), New Delhi. International Taxation, Delhi. PAN No.AGDPJ9695F अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Basant Kumar, Adv. & Shri Sashi Sekhar Rai, CA Revenue by Ms. Anjula Jain, CIT DR सुनवाईक"तारीख/ Date of hearing: 20.05.2025 23.05.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M.…

Gck Stock Private Limited, Jaipur vs. ITO WD 1(4), Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 1572/JPR/2024[2015-2016]Status: DisposedITAT Jaipur06 May 2025AY 2015-2016
For Appellant: Shri Bhupendra Shaha, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 131Section 133(6)Section 142(1)Section 143(3)Section 148Section 148ASection 234Section 250Section 271

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं./ITA No. 1572/JPR/2024 निर्धारण वर्ष / Assessment Year : 2015-16 GCK Stock Private Limited बनाम | The ITO, 135, Everest Vihar, T.N. Mishra Marg, Vs. Ward-1(4), Shyam Nagar Brijlal Pura, Jaipur. Jaipur. स्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: AAACA5560C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Shri Bhupendra Shaha, C.A. राजस्व की…

Ravi Dharampal Khanna, Mumbai vs. Income Tax Officer Ward 2(1), Thane

In the result, appeal of the assessee is allowed

ITA 1431/MUM/2025[2015-16]Status: DisposedITAT Mumbai06 May 2025AY 2015-16

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Shailesh M. Bandhi, A/RFor Respondent: Shri Ashok Kumar Ambastha, Sr. D/R
Section 147Section 148Section 148A

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 1431/Mum/2025 Assessment Year: 2015-16 Ravi Dharampal Khanna Income Tax Officer, Ward-2(1), B-7/504, Eden Rose CHSL Vs Thane Opp. Cinemax Mira Road East Thane - 401107 [PAN: ARCPK8223G] अपीलार्थी/ (Appellant) प्रत्यर्थी/ (Respondent) Assessee by: Shri Shailesh M. Bandhi, A/R Revenue by : Shri Ashok Kumar Ambastha, Sr. D/R सुनवाई की तारीख/Date of Hearing : 01/05/2025 घोषणा की तारीख /Date of Pronouncement: 0…

Mark Foods, Mumbai vs. Income Tax Officer-28(2)(1), Mumbai

In the result, both the appeals filed by assessee are allowed

ITA 4102/MUM/2024[2015-16]Status: DisposedITAT Mumbai09 Apr 2025AY 2015-16

Bench: Shri Saktijit Dey & Shri Girish Agrawal

For Appellant: Shri Shashank Mehta, CAFor Respondent: Shri R. R. Makwana, Addl. CIT
Section 143Section 147Section 148Section 151ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4102 and 4103/MUM/2024 Assessment Years: 2015-16 and 2016-17 Mark Foods, Income Tax Officer-28(2)(1), J-24, APMC Market-II, Mumbai Sector-19, Vashi, Vs. Navi Mumbai – 400705 (PAN : AAXFM0112C) (Appellant) (Respondent) Present for: Assessee : Shri Shashank Mehta, CA Revenue : Shri R. R. Makwana, Addl. CIT Date of Hearing : 13.01.2025 Date of Pronouncement : 09.04.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: These two appeals filed by the Assessee are…

DCIT-CC(5), Mumbai vs. Larsen & Toubro Limited, Mumbai

In the result, for A.Y. 2015-16, appeal by the revenue is dismissed and cross objection by the assessee is allowed

ITA 5745/MUM/2024[2014-15]Status: DisposedITAT Mumbai07 Apr 2025AY 2014-15

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri J.D. Mistry, Sr. Advocate and Shri Ronak Joshi, CAFor Respondent: Dr. K.R. Subhash, CIT DR and Shri Ram Krishn Kedia, Sr. DR
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.5745 and 5743/Mum/2024 Assessment Year: 2014-15 and 2015-16 Deputy Commissioner of Larsen & Toubro Limited Income Tax L & T House Central Circle 5(4) Narottam Morarji Marg Vs. Mumbai Ballard Estate Mumbai – 400 001 PAN: AAACL0140P (Appellant) (Respondent) CO NO. 282/Mum/2024 (Arising out of ITA No. 5743/Mum/2024) Assessment Year: 2015-16 Larsen & Toubro Limited Deputy Commissioner of L & T House Income Tax Narottam Morarji Marg Central Circle 5(4) Vs. Ballard Estat…