K K SPUN INDIA LIMITED,DELHI vs. DCIT, JHANDEWALAN DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

148A(d), notice issued under section 148 of the Act and consequent reassessment order passed under Section 147 r.w.s. 144 of the Act by the AO are illegal

K K SPUN INDIA LIMITED,DELHI vs. DCIT CENTRAL CIRCLE-2 NEW DELHI, JHANDEWALAN DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

148A(d), notice issued under section 148 of the Act and consequent reassessment order passed under Section 147 r.w.s. 144 of the Act by the AO are illegal

BHUSHAN GUPTA,DELHI vs. ITO, WARD 47(1), DELHI, NEW DELHI

In the result appeal of the assessee in ITA number 1112 for AY 2016-17 &

Bench: Madhumita Roy & Shri Amitabh Shukla

148A(d) - to pass an order deciding whether or not it is a fit case for issuing a notice under Section 148; and d. Section 148-to issue a reassessment

BHUSHAN GUPTA,DELHI vs. ITO, WARD 47(1), DELHI, NEW DELHI

In the result appeal of the assessee in ITA number 1112 for AY 2016-17 &

Bench: Madhumita Roy & Shri Amitabh Shukla

148A(d) - to pass an order deciding whether or not it is a fit case for issuing a notice under Section 148; and d. Section 148-to issue a reassessment

CHIRAG KIRPAL,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumarchirag Kirpal, Vs. Acit, C/O. Anuj Bhatia, C-3, Bali International Taxation, Nagar, New Raja Garden, Gurgaon New Delhi (Appellant) (Respondent) Pan: Bwxpk8788D Assessee By : Shri. S. K. Gupta, Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 30/09/2025

Section 147, 148 and 148A contemplate procedure of reassessment. Section 144B prescribes procedure of self assessment. Section 151A provides that

INCOME TAX OFFICER WARD-2(2)(1), GHAZIABAD, GHAZIABAD vs. VIKAS SHARMA, GHAZIABAD

In the result, the appeal filed by the Revenue in AY 2013-14 is dismissed

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

reassessment notice under Section 148. The third proviso to Section 149(1) explicitly mandates exclusion of “the time or extended time allowed to the assessee to furnish a reply to the show-cause notice under Section 148A

INCOME TAX OFFICER WARD-2(2)(1), GHAZIABAD, GHAZIABAD vs. VIKAS SHARMA, GHAZIABAD

In the result, the appeal filed by the Revenue in AY 2013-14 is dismissed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

reassessment notice under Section 148. The third proviso to Section 149(1) explicitly mandates exclusion of “the time or extended time allowed to the assessee to furnish a reply to the show-cause notice under Section 148A

ANURAG PANDEY,DELHI vs. ITO, WARD 29(1), CIVIC CENTRE

In the result, appeal of the assessee is allowed

148A(d) - to pass an order deciding whether or not it is a fit case\nfor issuing a notice under Section 148; and\n\nd. Section 148-to issue a reassessment

TAYAL SONS PRIVATE LIMITED,HISAR vs. DCIT, HISAR

The Appeals of the Assessee are allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 147, 148 and 148A contemplate procedure of reassessment. Section 144B prescribes procedure of self assessment. Section 151A provides that

DCIT, HISAR vs. TAYAL SONS PVT. LTD., HISAR

The Appeals of the Assessee are allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 147, 148 and 148A contemplate procedure of reassessment. Section 144B prescribes procedure of self assessment. Section 151A provides that

TAYAL SONS PRIVATE LIMITED,HISAR vs. DCIT, HISAR

The Appeals of the Assessee are allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 147, 148 and 148A contemplate procedure of reassessment. Section 144B prescribes procedure of self assessment. Section 151A provides that

DY. COMMISSIONER OF INCOME TAX, HISAR vs. M/S. TAYAL SONS PVT. LTD., HISAR

The Appeals of the Assessee are allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 147, 148 and 148A contemplate procedure of reassessment. Section 144B prescribes procedure of self assessment. Section 151A provides that

INCOME TAX OFFICER, HISAR vs. NEEM CHAND, ADAMPUR

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2015-16 Income Tax Officer, Vs. Neem Chand, C/O Babu Lal Surender Aaykar Bhawan, Sector-14, Kumar, 112 Anajmandi, Adampurandi Hisar ( Haryana ) Pin: 125 052 Haryana, India Pan :Ahfpc5351C (Appellant) (Respondent)

reassessments otherwise subject to appeal under Section 246-A of the Act Merits-of-the information referable to Section 148A

BALBIR SINGH,DELHI vs. AO, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, Appeal of the Assessee in ITA Nos

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.I.T.A. No. 5755/Del/2024 (A.Y 2013-14) I.T.A. No. 5756/Del/2024 (A.Y 2014-15) I.T.A. No. 5761/Del/2024 (A.Y 2015-16)

reassessment action by the Principal Commissioner of Income Tax. Learned counsel for the writ petitioner, draws our attention to the provisions of Section 151 of the Income Tax Act, 1961 as they stood at the relevant time and which read as follows:- “151. Specified authority for the purposes of section 148 and section 148A

BALBIR SINGH,DELHI vs. AO, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, Appeal of the Assessee in ITA Nos

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.I.T.A. No. 5755/Del/2024 (A.Y 2013-14) I.T.A. No. 5756/Del/2024 (A.Y 2014-15) I.T.A. No. 5761/Del/2024 (A.Y 2015-16)

reassessment action by the Principal Commissioner of Income Tax. Learned counsel for the writ petitioner, draws our attention to the provisions of Section 151 of the Income Tax Act, 1961 as they stood at the relevant time and which read as follows:- “151. Specified authority for the purposes of section 148 and section 148A

CANE DEVELOPMENT COUNCIL ANOOPSHAHR,BULANDSHAHR vs. ITO, WARD-3(1), BULANDSHAHR

In the result, Appeal of the Assessee in ITA Nos

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.I.T.A. No. 5755/Del/2024 (A.Y 2013-14) I.T.A. No. 5756/Del/2024 (A.Y 2014-15) I.T.A. No. 5761/Del/2024 (A.Y 2015-16)

reassessment action by the Principal Commissioner of Income Tax. Learned counsel for the writ petitioner, draws our attention to the provisions of Section 151 of the Income Tax Act, 1961 as they stood at the relevant time and which read as follows:- “151. Specified authority for the purposes of section 148 and section 148A

THE HISAR LEADING BANK CO-OP NON-AGRI THRIFT & CREDIT SOCIETY,HISAR vs. INCOME-TAX OFFICER, WARD-1, HISAR, HISAR

In the result, Appeal of the Assessee is allowed

reassessment proceedings, which began on 01.06.2021, to\nissue a notice under Section 148 of the Act. The said notice was\nrequired to be accompanied by an order under Section 148A

BALBIR SINGH,DELHI vs. AO, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, Appeal of the Assessee in ITA Nos

reassessment proceedings, which began on 01.06.2021, to\nissue a notice under Section 148 of the Act. The said notice was\nrequired to be accompanied by an order under Section 148A