How many judgments cite Yashoda Shivappa Nagangoudar v. ITO?

10 judgments on BharatTax cite Yashoda Shivappa Nagangoudar v. ITO (138 Taxmann.com 296), spanning 2022 to 2025.

Which sections of the Income Tax Act does Yashoda Shivappa Nagangoudar v. ITO come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 11(5), Section 13(1)(b), Section 13(1)(c)(ii), Section 13(1)(d).

Yashoda Shivappa Nagangoudar v. ITO

138 Taxmann.com 296High Court2022#10158 most cited

What is Yashoda Shivappa Nagangoudar v. ITO authority for?

A reassessment order is invalid if the Assessing Officer initiates proceedings based on an alleged transaction but makes no addition to income in respect of that specific transaction in the final assessment order. The reassessment order must be based on actual findings, not merely on initial suspicions that are not substantiated.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

Yashoda Shivappa Nagangoudar v. ITO · section 147 · section 148 · reassessment order invalid · no addition in reassessment · change of opinion · Assessing Officer · Bombay High Court

Sections most often in play

Section 147 Section 148 Section 11(5)Section 13(1)(b)Section 13(1)(c)(ii)Section 13(1)(d)Section 142(1)Section 143(2)

Read the full judgment

Issues it is cited on

section 13(1)(c)(ii)section 13(1)(b)section 164(2)section 13(1)(d)section 164 section 11(5)section 148(2)section 13(1)(c)maximum marginal rate section 13(1)survey under section 133a section 16

Judgments citing Yashoda Shivappa Nagangoudar v. ITO

M/S Parvesh Construction Pvt Ltd, Mumbai vs. DCIT 8(2)(1), Mumbai

ITA 2715/MUM/2025[2009-10]Status: DisposedITAT Mumbai30 Jun 2025AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2009-10 & Assessment Year: 2011-12

For Appellant: Mr. Nishit GandhiFor Respondent: Mr. R A Dhyani, CIT-DR

Section 147Section 148Section 14ASection 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2009-10 & Assessment Year: 2011-12 M/s Parvesh Construction Pvt. Ltd. DCIT 8(2)(1), Mumbai 16/1 Gulzar Apartment, D.K.Cross Aaykar Bhavan, M.K.Road, Road, Ranibaug, Byculla, Vs. Mumbai- 400 020 Mumbai – 400 027 PAN NO. AACCP 8801 D Appellant Respondent Assessee by : Mr. Nishit Gandhi Revenue by : Mr. R A Dhyani, CIT-DR Date of Hearing : 18/06/2025 Date of pronouncement : 30/06/2025 ORDER PER BENCH These appeals by the assessee are directed…

M/S. Parvesh Construction Pvt Ltd, Mumbai vs. DCIT 8(2)(1), Mumbai

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

ITA 2714/MUM/2025[2011-12]Status: DisposedITAT Mumbai30 Jun 2025AY 2011-12

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

For Respondent: Mr. Nishit Gandhi

Section 147Section 148Section 14ASection 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 2715/MUM/2025 Assessment Year: 2009-10 & ITA No. 2714/MUM/2025 Assessment Year: 2011-12 M/s Parvesh Construction Pvt. Ltd. 16/1 Gulzar Apartment, D.K.Cross Road, Ranibaug, Byculla, Mumbai – 400 027 PAN NO. AACCP 8801 D Appellant Assessee by Revenue by Vs. DCIT 8(2)(1), Mumbai Aaykar Bhavan, M.K.Road, Mumbai- 400 020 Respondent : Mr. Nishit Gandhi : Mr. R A Dhyani, CIT-DR Date of Hearing : 18/06/2025 Date of pronouncement : 30/06/2025 ORDER PER BENCH Th…

Navjyoti Farming Private Limited, Belapur vs. ITO, Ward -3, Panvel

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

ITA 1020/PUN/2024[2012-13]Status: DisposedITAT Pune30 Dec 2024AY 2012-13

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2012-13

For Appellant: Shri Ashwani KumarFor Respondent: Shri Amol Khairnar, CIT-DR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2012-13 Navjyoti Farming Private Limited ITO, Ward-3, Panvel B-426, NBC Complex, Plot No.43, Vs. Sector-11 CBD, Belapur, Navi Mumbai – 400614 PAN: AACCN2419H (Appellant) (Respondent) Assessee by : Shri Ashwani Kumar Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 02-12-2024 Date of pronouncement : 30-12-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 28.03.2024 of the CIT(A) / NFAC, De…

Lakhmi Chand Yadav, Faridabad vs. ITO, Ward-1(4), Faridabad

In the result, the appeal filed by the revenue is dismissed and the substantial questions of law are answered against the revenue

ITA 516/DEL/2020[2011-12]Status: DisposedITAT Delhi03 Dec 2024AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 516/Del/2020 : Asstt. Year : 2011-12 Lakhmi Chand Yadav, Vs Income Tax Officer, Village Mirzapur Hardet Haveli Ward-1(4), Mujehri, Faridabad, Haryana-121004 Faridabad-121001 (Appellant) (Respondent) Pan No. Aaepy4744P Assessee By : Sh. M. K. Gupta, Ca Revenue By : Sh. B. S. Anand, Sr. Dr Date Of Hearing: 25.11.2024 Date Of Pronouncement: 03.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2011-12, Arises Against The Order Of Cit(A), Faridabad Dated 28.11.2019 In Case No. 10339/2018-19 In Proceedings U/S 143(3)/147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. M. K. Gupta, CAFor Respondent: Sh. B. S. Anand, Sr. Dr

Section 133ASection 143Section 143(3)Section 147Section 148Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 516/Del/2020 : Asstt. Year : 2011-12 Lakhmi Chand Yadav, Vs Income Tax Officer, Village Mirzapur Hardet Haveli Ward-1(4), Mujehri, Faridabad, Haryana-121004 Faridabad-121001 (APPELLANT) (RESPONDENT) PAN No. AAEPY4744P Assessee by : Sh. M. K. Gupta, CA Revenue by : Sh. B. S. Anand, Sr. Dr Date of Hearing: 25.11.2024 Date of Pronouncement: 03.12.2024 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2011-12, arises…

Sureshkumar Jethanand Rawlani, Mumbai vs. Income Tax Officer, 17(3)(4), Mumbai

ITA 1054/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

For Appellant: Shri Tanzil R. Padvekar, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R. &

Section 143(3)Section 147Section 148Section 246Section 4Section 5Section 56(2)(vii)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA Nos.1053 & 1054/M/2024 Assessment Years: 2015-16 & 2016-17 Shri Sureshkumar Jethanand Income Tax Officer – Rawlani, 17(3)(4), 272, Abdul Rehman Street, Room No.130, 1st 2nd Floor, Room No.17, Floor, Mumbai – 400 003 Kautilya Bhavan, PAN: AAAPR7913B Vs. C-41 to C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai Maharashtra- 400051 (Appellant) (Respondent) Present for: Assessee by : Shri Tanzil R. Padvekar, A.R. Revenue by : Dr. Kishor Dhu…

Sureshkumar Jethanand Rawlani, Mumbai vs. Income Tax Officer, 17(3)(4), Mumbai

ITA 1053/MUM/2024[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

For Appellant: Shri Tanzil R. Padvekar, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R. &

Section 143(3)Section 147Section 148Section 246Section 4Section 5Section 56(2)(vii)Section 80

Kaushik Industries (P) Limited, Tinsukia vs. Income Tax Officer, Ward-1, Tinsukia

In the result, appeal of the assessee is allowed

ITA 11/GTY/2022[2011-12]Status: DisposedITAT Guwahati09 Jun 2023AY 2011-12

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT

Section 143(3)Section 147Section 147(1)Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.11 /GTY/2022 Assessment Year: 2011-12 Kaushik Industries Pvt. Ltd. Income-tax Officer, Ward-1, Lane-5, Sector-2, Bordoloi Tinsukia Vs. Nagar, Tinsukia, Assam- 786125 (PAN:AAACK9552E) (Appellant) (Respondent) Present for: Appellant by : Shri Sanjay Mody, FCA Respondent by : Shri N. T. Sherpa, JCIT Date of Hearing : 05.06.2023 Date of Pronouncement : 09.06.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee i…

Ravi Gopal Trivedy, Mumbai vs. National-Eassessment Centre, Delhi

In the result, appeal is allowed

ITA 358/MUM/2023[2014-2015]Status: DisposedITAT Mumbai16 May 2023AY 2014-2015

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 143(3)Section 148Section 68

…1 ITA 358/Mum/2023 Ravi Gopal Trivedy IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.358/Mum/2023 (Assessment year 2014-15) Ravi Gopal Trivedy vs National-e-Assessment Centre 402, sheetal, A Wing, Lokhandwala Delhi, North Block, New Delhi Complex, Andheri West, Mumbai- 400 053 PAN : ABCPT1927A APPELLANT RESPONDENT Assessee represented by Dr. K Shivram, Adv Department represented by Smt. Mahita Nair (Sr.Ar.CIT) Date of hearing 11-05-2023 Date of pronouncement 16-05-2023 O R D E R PER : MS PADMAVATHY S. (A…

ITO Ward - 10(4), New Delhi vs. Gungun Gold Infra Pvt Ltd, New Delhi

The appeal is allowed for statistical purposes

ITA 5143/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Sept 2022AY 2010-11

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmaito, Vs. Gungun Gold Infra Pvt. Ltd, 3Rd Floor, 1185, Kucha Ward-10(4), New Delhi Mahajani, Chandni Chowk, New Delhi (Appellant) (Respondent) Pan:Aahcs7132B

For Appellant: Shri Hiren Mehta, CAFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(1)Section 147Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITO, Vs. Gungun Gold Infra Pvt. Ltd, 3rd Floor, 1185, Kucha Ward-10(4), New Delhi Mahajani, Chandni Chowk, New Delhi (Appellant) (Respondent) PAN:AAHCS7132B Assessee by : Shri Hiren Mehta, CA Shri Nirbhay Mehta, Adv Revenue by: Shri Rajesh Kumar, CIT DR Date of Hearing 01/09/2022 Date of pronouncement 15/09/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The appeal has been preferred by the revenue against the order dated 26.03.2019 of CIT(A)-08, New Delhi (hereinafter ref…

Commissioner of Income Tax (Exemption), Kolkata vs. B.P.Poddar Foundation for Education

In the result, the appeal filed by the revenue is dismissed and the

ITAT/143/2021HC Calcutta13 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 11(5)Section 13(1)(b)Section 13(1)(c)Section 13(1)(d)Section 133ASection 142(1)Section 143Section 143(2)Section 147Section 148

…ITAT NO. 143 OF 2021 Page 1 of 16 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 26.08.2022 DELIVERED ON:13.09.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA ITAT/143/2021 (IA NO: GA/02/2021) COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA VERSUS B.P. PODDAR FOUNDATION FOR EDUCATION Appearance:- Mr. Vipul Kundalia, Senior Advocate. Mr. Anurag Roy, Advocate. .….For the Appellant. M…