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“Section 151(4)”

Section References (mined)Section 151Section 151(4)3 judgments

JIGNESH NATVERLAL PATEL (REPRESNTED BY LATE NATVERLAL NANUBHAI PATEL),MUMBAI vs. ITO WARD 24(3)(1), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 6769/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Mar 2026AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Girish Agrawaljignesh Natverlal Patel Vs Ito Ward-24(3)(1), Mumbai (Represented By Late Piramal Chamber, Lalbaug, Natverlal Nanubhai Patel) Mumbai-400012 401 Adarsh Building, Rto Four Bunglows, Andheri (West), Mumbai-400053 Pan:Aaapp1767B Appellant Respondent

For Appellant: Shri Aditya RamchandranFor Respondent: Shri Sushil B. Shende (Sr DR)
Section 139(1)Section 147rSection 148Section 148ASection 149Section 151Section 151ASection 250

respect of Assessment Year 2017-181, has obtained approval of Respondent No.2 who is not the authority as prescribed under section 151(4) 12. Non-compliance by Respondent No.1 with the provisions contained in Section 148A(d) read with Section 151(i) vitiates the jurisdiction of Respondent No.I to issue

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 5(3), MUMBAI, MUMBAI vs. UNIFY TEXTURISERS PRIVATE LIMITED, MUMBAI

ITA 5055/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Feb 2026AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Girish Agrawaldcit Central Circle-5(3), Vs Unify Texturisers Private Limited Mumbai 3Rd Floor, Astral Centre, Nm Joshi Kautilya Bhawan, Bandra Marg, Opp. Chinchpokli Railway Kurla Complex, Bandra (East) Station, Mumbai-400011 Mumbai 400051 Pan: Aaacu8565F Appellant Respondent C.O. No.241/Mum/2025 (Arising Out Of I.T.A. No.5055/Mum/2025 A.Y. :2017-18)

For Appellant: Shri Jay BhansaliFor Respondent: Ms. Kavita Kaushik (SR DR)
Section 139(1)Section 147Section 148Section 148ASection 151Section 151(1)Section 250

respect of Assessment Year 2017-181, has obtained approval of Respondent No.2 who is not the authority as prescribed under section 151(4) 12. Non-compliance by Respondent No.1 with the provisions contained in Section 148A(d) read with Section 151(i) vitiates the jurisdiction of Respondent No.I to issue

ITO, MUMBAI vs. HIMANSHU SARDA, MUMBAI

ITA 5862/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Feb 2026AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokarito,Ward-42(1)(2), Mumbai Vs Himanshu Sarda Room No. 734, Kautilya 705/706, Shivalaya Residency Chs Bhawan, Bkc, Bandra (E) Ltd., Thakur Complex, 90 Feet Mumbai-400051 Road, Kandivali East, Mumbai- 400101 Pan: Flpps9753F Appellant Respondent C.O.410/Mum/2025 (Arising Out Of I.T.A. No.5862/Mum/2025 A.Y. :2017-18)

For Appellant: Shri Ajay R. Singh, Adv & Akshay Pawar, AdvFor Respondent: Shri Ritesh Misra (CIT DR)
Section 147Section 148Section 148ASection 151Section 250

respect of Assessment Year 2017-181, has obtained approval of Respondent No.2 who is not the authority as prescribed under section 151(4) 12. Non-compliance by Respondent No.1 with the provisions contained in Section 148A(d) read with Section 151(i) vitiates the jurisdiction of Respondent No.I to issue