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“Section 151(1)(i)”

Section References (mined)Section 151Section 151(1)(i)3 judgments

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

procedurally, TOLA’s extended time line from the old regime survives, making the notice validly issued and thus subject to approval requirements of Section 151(1)(i), leaving no scope for an artificially heightened standard of CCIT/PCCIT approval. Mark Foods, AYs 2015-16 and 2016-17 8. Admitted position

SATISH HARNAMDAS SETHI,MUMBAI vs. NATIONAL FACELESS ASSESSMENT CENTRE DELHI, DELHI

In the result, appeal of the assessee is allowed

ITA 3091/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Dec 2024AY 2017-18

Bench: Ms Kavitha Rajagopal & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Jitendra Singh, AdvocateFor Respondent: Shri Pushkaraj Bhangepatil, Sr.AR
Section 147Section 148Section 151Section 151ASection 56(2)(vii)

extended time line from the old regime survives, making the notice validly issued within three years and thus subject to approval requirements of Section 151(1)(i), leaving no scope for an artificially heightened standard of CCIT/PCCIT approval. 7. Admitted position of fact in this case is that income chargeable

ACIT-15(3)(2), MUMBAI, MUMBAI vs. SURYA FERROUS ALLOYS PVT LTD, NAVI MUMBAI

In the result, appeal of the Revenue is dismissed and cross objection of the assessee is allowed

ITA 1406/MUM/2024[2017-15]Status: DisposedITAT Mumbai24 Dec 2024AY 2017-15

Bench: Ms Kavitha Rajagopal & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Ajay R Singh, Advocate and Shri Akshay Pawar, AdvocateFor Respondent: Shri Pushkaraj Bhangepatil, Sr.DR
Section 144Section 144BSection 148Section 148ASection 151Section 151ASection 40A(3)

extended time line from the old regime survives, making the notice validly issued within three years and thus subject to approval requirements of Section 151(1)(i), leaving no scope for an artificially heightened standard of CCIT/PCCIT approval. CO No. 77/Mum/2024 Surya Ferrous Alloys