Vikas Gupta v. Union of India

142 Taxmann.com 253High Court2022#4291 most cited

What is Vikas Gupta v. Union of India authority for?

The signing of a notice or document by the specified authority is a mandatory requirement under section 282A(1) of the Income Tax Act, 1961, and cannot be treated as an empty formality. Approval under section 151 requires the signature, name, and designation of the specified authority.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

Vikas Gupta v. Union of India · section 282A(1) · section 151 · signing of notice · mandatory requirement · approval form · specified authority · name and designation

Sections most often in play

Section 147Section 148Section 151Section 143(3)Section 41(1)Section 270ASection 133ASection 69C
Read the full judgment

Issues it is cited on

section 135asection 2(40)section 282asection 282a(1)within four yearsapproval under section 151section 135penalty under section 270ainfrastructure facilitysection 131(1a)section 41(1)specified authority

Judgments citing Vikas Gupta v. Union of India

Bharti Mukesh Chandarana, Mumbai vs. Income Tax Officer (Int. Tax) Ward 2(1)(1), Mumbai

In the result, the ground No

ITA 4972/MUM/2025[2017-18]Status: DisposedITAT Mumbai13 Nov 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Girish Agrawal(Physical Hearing) Bharti Mukesh Chandarana, Income Tax Officer Ward No. 64, Balasinor Society, S.V. Road, Vs 2(1)(1) Mumbai, Room No. 618, 6Th Floor, Kautilya Kandivali (West), Mumbai-400067, Maharashtra Bhawan, C-41 To C-43, G Block, [Pan No. Aacpc 4520F] Int Tax Ward, Bandra Kurla Complex, Bandra (East), Mumbai. Appellant / Assessee Respondent / Revenue

Section 132(4)Section 143(3)Section 144C(1)Section 144C(13)Section 147Section 148Section 151Section 153Section 153(2)Section 253

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER (Physical hearing) Bharti Mukesh Chandarana, Income Tax Officer Ward No. 64, Balasinor Society, S.V. Road, Vs 2(1)(1) Mumbai, Room No. 618, 6th Floor, Kautilya Kandivali (West), Mumbai-400067, Maharashtra Bhawan, C-41 to C-43, G Block, [PAN No. AACPC 4520F] Int Tax Ward, Bandra Kurla Complex, Bandra (East), Mumbai. Appellant / Assessee Respondent / Revenue Assessee by Shri K. Gopal & Neha Paranjpe Advocates Revenue by Shri Krishna Kumar, Sr. DR Date of institution of appeal 08…

Ms Aditya Plastic, Rajkot vs. The Income Tax Officer, NFAC, Delhi

In the result, the appeal of the assessee is allowed

ITA 186/RJT/2024[2013-14]Status: DisposedITAT Rajkot03 Sept 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./I.T.A. No.185 & 186/Rjt/2024 (िनधा"रणवष" / Assessment Year :2013-14) बनाम/ M/S Aditya Plastic The Income Tax Officer Umiya Industrial Building Ward-3(1)(1) Vs. Near New Nehru Nagar Rajkot -360 001 Main Road, Dhebar Road Rajkot – 360 004 "ायीलेखासं./जीआइआरसं./Pan/Gir No. : Aajfa 4558 In (अपीलाथ"/Appellant) .. (""थ" / Respondent) Assessee By : Shri D.M. Rindani, Ld.Ar Revenue By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr सुनवाईकीतारीख/ Date Of Hearing 05/06/2025 घोषणाकीतारीख/Date Of Pronouncement 03/09/2025 आदेश / O R D E R Per Bench-: Captioned Two Appeals Filed By The Same Assessee Pertaining To Assessment Year (Ay) 2013-14 Are Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Cit(A)-[(In Short “Ld.Cit(A)”] Vide Order Dated 01/02/2024, Which In Turn Arises Out Of An Assessment Order Dated 29/09/2021Passed By The Assessing Officer (Ao) U/S. 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short, “The Act”) Pertaining To Assessment Year (Ay) 2013-14. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows:

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr.DR
Section 119Section 142(1)Section 147Section 148Section 69A

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOMETAXAPPELLATE TRIBUNAL, RAJKOT BENCH: RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./I.T.A. No.185 & 186/Rjt/2024 (िनधा"रणवष" / Assessment Year :2013-14) बनाम/ M/s Aditya Plastic The Income Tax Officer Umiya Industrial Building Ward-3(1)(1) Vs. Near New Nehru Nagar Rajkot -360 001 Main Road, Dhebar Road Rajkot – 360 004 "ायीलेखासं./जीआइआरसं./PAN/GIR No. : AAJFA 4558 IN (अपीलाथ"/Appellant) .. (""थ" / Respondent) Assessee by : Shri D.M. Rindani, Ld.AR Revenue by : Shri Abhimanyu Singh Yadav, Ld.Sr.DR स…

Ms Aditya Plastic, Rajkot vs. The Income Tax Officer, Ward 3(1)(1), Rajkot-

In the result, the appeal of the assessee is allowed

ITA 185/RJT/2024[2013-14]Status: DisposedITAT Rajkot03 Sept 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./I.T.A. No.185 & 186/Rjt/2024 (िनधा"रणवष" / Assessment Year :2013-14) बनाम/ M/S Aditya Plastic The Income Tax Officer Umiya Industrial Building Ward-3(1)(1) Vs. Near New Nehru Nagar Rajkot -360 001 Main Road, Dhebar Road Rajkot – 360 004 "ायीलेखासं./जीआइआरसं./Pan/Gir No. : Aajfa 4558 In (अपीलाथ"/Appellant) .. (""थ" / Respondent) Assessee By : Shri D.M. Rindani, Ld.Ar Revenue By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr सुनवाईकीतारीख/ Date Of Hearing 05/06/2025 घोषणाकीतारीख/Date Of Pronouncement 03/09/2025 आदेश / O R D E R Per Bench-: Captioned Two Appeals Filed By The Same Assessee Pertaining To Assessment Year (Ay) 2013-14 Are Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Cit(A)-[(In Short “Ld.Cit(A)”] Vide Order Dated 01/02/2024, Which In Turn Arises Out Of An Assessment Order Dated 29/09/2021Passed By The Assessing Officer (Ao) U/S. 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short, “The Act”) Pertaining To Assessment Year (Ay) 2013-14. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows:

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr.DR
Section 119Section 142(1)Section 147Section 148Section 69A

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOMETAXAPPELLATE TRIBUNAL, RAJKOT BENCH: RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./I.T.A. No.185 & 186/Rjt/2024 (िनधा"रणवष" / Assessment Year :2013-14) बनाम/ M/s Aditya Plastic The Income Tax Officer Umiya Industrial Building Ward-3(1)(1) Vs. Near New Nehru Nagar Rajkot -360 001 Main Road, Dhebar Road Rajkot – 360 004 "ायीलेखासं./जीआइआरसं./PAN/GIR No. : AAJFA 4558 IN (अपीलाथ"/Appellant) .. (""थ" / Respondent) Assessee by : Shri D.M. Rindani, Ld.AR Revenue by : Shri Abhimanyu Singh Yadav, Ld.Sr.DR स…

Chandra Kumar Gupta, Delhi vs. Deputy Commissioner of Income Tax- Circle 16(1), Delhi

The appeal of the assessee is allowed

ITA 4051/DEL/2024[2011-12]Status: DisposedITAT Delhi16 Jun 2025AY 2011-12

Bench: Ms. Madhumita Roychandra Kumar Gupta Vs. Dcit, Circle 16(1) D-21, Part-Ii, C.R. Building Ito, Model Town, Ip Estate, New Delhi – 110009 New Delhi 110002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abepg9630P Appellant .. Respondent

For Appellant: Sh. Pranshu Goyal, CA &For Respondent: Sh. Sanjay Kumar, Sr. DR
Section 147Section 148Section 282ASection 282A(1)

…P a g e | 1 Chandra Kumar Gupta (AY: 2011-12) THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER Chandra Kumar Gupta Vs. DCIT, Circle 16(1) D-21, Part-II, C.R. Building ITO, Model Town, IP Estate, New Delhi – 110009 New Delhi 110002 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABEPG9630P Appellant .. Respondent Appellant by : Sh. Pranshu Goyal, CA & Sh. Aditya Gupta, Adv. Respondent by : Sh. Sanjay Kumar, Sr. DR Date of Hearing 19.03.2025 Date of Pronouncement 16.06.2025 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the or…

Narendrasinh Pravinsinh Jadeja, Vadodara vs. The Income Tax Officer, Ward-1(2)(4), Vadodara

The appeal of the assessee is dismissed

ITA 697/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad21 May 2025AY 2011-12

Bench: Ms. Suchitra Kambleassessment Year 2011-12

For Appellant: Shri Manish J. Shah, A.R. &For Respondent: Shri N.J. Vyas, Sr. D.R
Section 139Section 143(2)Section 147Section 148Section 282ASection 44ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year 2011-12 Narendrasinh The Income Tax Pravinsinh Jadeja, Officer, 1, Shreenath Sanidhya, Vs Ward-1(2)(4), Opp. Ratnakar Duplex, Vadodara Gotri, Baroda-3902021 PAN: ADJPJ0879N (Appellant) (Respondent) Assessee by: Shri Manish J. Shah, A.R. & Shri Rushin Patel, A.R. Revenue by: Shri N.J. Vyas, Sr. D.R. Date of hearing : 19-03-2025 Date of pronouncement : 21-05-2025 आदेश/ORDER This is an appeal filed against the order dated 11-08- 2023 passed by National Faceless Appeal Centre (NFAC), De…

Akshay Kumar Rungta, Bangalore vs. Income Tax Officer, Ward 2(1), International Taxation

In the result, appeal filed by the assessee is allowed as per above terms

ITA 66/BANG/2024[2015-16]Status: DisposedITAT Bangalore07 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyit(It)A No.66/Bang/2024 Assessment Year :2015-16

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 10(38)Section 143(3)Section 144CSection 147Section 147rSection 148Section 151Section 153Section 153CSection 250

…IN INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER IT(IT)A No.66/Bang/2024 Assessment Year :2015-16 Mr. Akshay Kumar Rungta, Vs. ITO (International Taxation), No.3C 1st B Main, 14th Cross, Ward - 2(1) HSR Layout, Sector 6, Bangalore. Bangalore - 560 102. PAN :AJTPR 2149 D APPELLANT RESPONDENT Assessee by : Shri. Ravishankar S. V, Advocate Revenue by : Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore. Date of hearing : 07.04.2025 Date of Pronouncement : 07.05.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : This appea…

Sanjivani Shikshan Sansthan, Jaipur vs. ITO WD 6(3), Jaipur

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

ITA 1207/JPR/2024[2016-17]Status: DisposedITAT Jaipur22 Apr 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Rahoan Sogani, C.AFor Respondent: Shri Arvind Kumar, CIT-DR &
Section 144Section 147Section 148Section 151Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 1207/JPR/2024 fu/kZkj.k o"kZ@Assessment Year :2016-17. Sanjivani Shikshan Sansthan cuke The ITO, Vs. M-28, Income Tax Colony, Ward -6(3), Tonk Road, jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. AACAS9956L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Rahoan Sogani, C.A. jktLo dh vksj ls@Revenue by : Shri Arvind Kumar,…