Vodafone India Ltd. v. DCIT

Govind Sharma, Mathura vs. ITO, Ward 1(3)(1), Mathura

In the result, the assessee’s appeal is allowed

…8 issued pursuant to order under section 148A(d) are set aside and quashed. 20. Writ Petition is disposed in terms of the aforesaid order." 6. Similar view was also taken by the Hon'ble Bombay High Court in the case of Vodafone India Ltd vs DCIT reported in 464 ITR 385 (Bom). For the sake of convenience, the entire order is reproduced below:- "ORDER 1. Petitioner is impugning a notice dated 30th March 2023 under Section 148A(b) of the Income Tax Act, 1961 ("the Act"), an order dated 19th April 2023 passed under Section 148A(d) of the Act and a notice dated 19th April 2023 issued under Section 148 of the Act on…

Banarsi Lal, Firozabad vs. ITO 2(2)(1), Firozabad

In the result, the appeal of the assessee is allowed

Bench: Us Challenging The Validity Of Assumption Of Jurisdiction U/S 147 Of The Act. These Additional Grounds Go To The Root Of The Matter & The Facts Relevant For Its Adjudication Are Placed On Record. Hence, We Admit The Additional Grounds & Take Up The Same First For Adjudication.

…nted in a mechanical manner would vitiate the basic assumption of jurisdiction of the Ld. AO resulting in quashing of reassessment proceedings. Similar view was also taken by the Hon’ble Bombay High Court in the case of Vodafone India Ltd. vs DCIT reported in 464 ITR 385 (Bom). 4. Per Contra, the Ld. DR vehemently relied on the following decisions of Hon’ble High Courts to drive home the point where necessary sanction to issue notice under section 148 of the Act was obtained from Principal Commissioner of Income Tax as per provisions of section 151 of the Act, the Principal Commissioner was not required to provid…

Vikas Chandra HUF, Aligarh vs. ITO Ward-4(1)(1), Aligarh

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganeshvikas Chandra Huf, Vs. Cit(Appeals), D-117, Ramesh Vihar, Nfac, Delhi Ramghar Road, Aligarh Up (Appellant) (Respondent) Pan: Aakjv9476N Assessee By : Shri Pankaj Garg, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

…48 issued pursuant to order under section 148A(d) are set aside and quashed. 20. Writ Petition is disposed in terms of the aforesaid order.” 5. Similar view was also taken by the Hon‟ble Bombay High Court in the case of Vodafone India Ltd vs DCIT reported in 464 ITR 385 (Bom). For the sake of convenience, the entire order is reproduced below:- “ORDER 1. Petitioner is impugning a notice dated 30th March 2023 under Section 148A(b) of the Income Tax Act, 1961 ("the Act"), an order dated 19th April 2023 passed under Section 148A(d) of the Act and a notice dated 19th April 2023 issued under Section 148 of the Act on…

Manoj Kumar Agarwal, Farukhabad vs. Assessing Officer, Farrukhabad

In the result, appeal of the assessee is allowed for AY 2017-18 and appeal of the assessee for AY 2015-16 is partly allowed

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

…e same is not a mere empty formality and the competent authority must apply his mind independently before granting or sanctioning approval u/s 151 of the Act; f. Decision of the Hon‟ble Bombay High Court in the case of Vodafone India Ltd Vs. DCIT reported in 464 ITR 385 on the aspect of mechanical approval granted u/s 151 of the Act; g. Decision of the Hon‟ble Gujarat High Court in the case of Sunrise Education Trust Vs. ITO(E) reported in 92 taxmann.com 74 on the aspect of approval being given u/s 151 of the Act based on incorrect assumption of fact by the ld AO in the reasons recorded and in the proforma seek…

Manoj Kumar Agarwal, Farrukhabad vs. DCIT Circle-4(2)(1) Farrukhabad, Farrukhabad

In the result, appeal of the assessee is allowed for AY 2017-18 and appeal of the assessee for AY 2015-16 is partly allowed

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

…e same is not a mere empty formality and the competent authority must apply his mind independently before granting or sanctioning approval u/s 151 of the Act; f. Decision of the Hon‟ble Bombay High Court in the case of Vodafone India Ltd Vs. DCIT reported in 464 ITR 385 on the aspect of mechanical approval granted u/s 151 of the Act; g. Decision of the Hon‟ble Gujarat High Court in the case of Sunrise Education Trust Vs. ITO(E) reported in 92 taxmann.com 74 on the aspect of approval being given u/s 151 of the Act based on incorrect assumption of fact by the ld AO in the reasons recorded and in the proforma seek…