ANTHONETTE JOAQUIM ANTHONY,MUMBAI vs. ITO INT TAX WARD 1(1)(1), MUMBAI

In the result, the appeal by the assessee is allowed

section 151A as also the Notification dated 6\nSeptember, 2021 and the scheme notified by the Central Government under\nNotification dated 29 March, 2022 have held that only the actual assessment\nor reassessment

DCIT-14.1.1, MUMBAI vs. AMCOR FLEXIBLES INDIA PVT. LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

reassessment or re-computation under Section 147 and issuance of notice in that regard under Section 148 of the Act.” Para 15 “Thus, the Central Government has not applied the provisions of subsection (2) of Section 151A

LIC HOUSING FINANCE LIMITED,MUMBAI vs. ACIT 2(2)(1), MUMBAI, AAYKAR BHAVAN, MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2017-18

section 147 r.w.s. 151A of the Act. b) Specific Query raised during earlier assessment b) Specific Query raised during earlier assessment proceedings u/s proceedings u/s 143(3) and complete disclosure made by the Appellant Assessee 143(3) and complete disclosure made by the Appellant Assessee 143(3) and complete disclosure made by the Appellant Assessee Appellant Assessee had made complete

ARHAM ANMOL PROJECTS PRIVATE LIMITED,VILLAGE VALSHIND, BHIWANDI vs. CIRCLE 1 KALYAN, KALYAN, THANE

In the result, the legal grounds challenging the validity of the assessment are dismissed

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokararham Anmol Projects Dcit Circle 1, Private Limited 2Nd Floor, Rani H. No. 1113, Ground Vs. Mansion, Murbad Floor, Arham Logiparc, Road, Kalyan Nh-3, Nashik Highway, (West), Thane, Village Valshind, Maharashtra – 421 Bhiwandi, Maharashtra – 301 421 302. Pan/Gir No. Aagca9644P (Applicant) (Respondent) Assessee By Shri Subhash Bains, Ld. Ar Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 28.01.2026 Date Of Pronouncement 26.03.2026

sections 144B and 151A of the Act and the Faceless Reassessment Scheme, 2022. The Court categorically held that section 144B

CYRUS PATEL ,MUMBAI vs. INCOME TAX OFFICER WARD 23(2)(1), MUMBAI

In the result, the appeal is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

reassessment initiated in his case is in violation of the provisions of section 151A of the Act. Section 151A of the Act empowers

DCIT, CENTRAL CIRCLE-8(1), MUMBAI, MUMBAI vs. EI RESORTS & CLUBS PVT LTD, MUMBAI

3213/Mum/2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

reassessment orders on two principal planks first, that the notice under section 148 was issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer, in E I Resorts & Clubs Pvt. Ltd. contravention of the scheme notified under section 151A

DCIT, CENTRAL CIRCLE-8(1), MUMBAI, MUMBAI vs. E I RESORTS AND CLUBS PVT LTD, MUMBAI

3213/Mum/2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

reassessment orders on two principal planks first, that the notice under section 148 was issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer, in E I Resorts & Clubs Pvt. Ltd. contravention of the scheme notified under section 151A

THE ESTATE INVESTMENT COMPANY PRIVATE LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 8(1), MUMBAI

reassessment orders on two principal planks first, that the notice under section 148 was issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer, in contravention of the scheme notified under section 151A

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

In the result, appeal of the assessee is allowed

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

reassessment order passed under section 147 r.w.s. 144B in pursuance of the above notice are against the provisions of law and the same may be quashed. iii. The jurisdictional Assessing Officer further fell in error of law in issuing the notice under section 148 of the Act in contravention of provisions of section 151A

THE ESTATE INVESTMENT COMPANY PRIVATE LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 8(1), MUMBAI

3012/Mum/2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

reassessment orders on two principal planks first, that the notice under section 148 was issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer, in contravention of the scheme notified under section 151A

GAMNARAM OKHAJI PRAJAPATI ,MUMBAI vs. DCIT. CIRCLE 1(2)(1), MUMBAI

Appeal is allowed

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR (Accountant Member)

reassessment notice under section 148A(b) issued on 27/5/2022 by jurisdictional DY CIT Circle 1(2) Mumbai AO 1(2)(1) Mumbai and notice under section 148A (d) and notice under section 148 are issued by the Jurisdictional Assessing Officer circle 1(2)(1) Mumbai (i.e. DY CIT Circle 1(2) (1) Mr. H.S.Kelkar Saheb) As per section 151A

IMPRESSIVE TRADING PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 10(1)(1), MUMBAI

In the result, all the above appeals in ITA Nos

Bench: Shri Narendra Kumar Choudhry & Shri Prabhash Shankar

section 151A of the Act read with notification issued on 29.03.2022 regarding e-Assessment of Income Escaping Assessment Scheme, 2022. 6. On the facts and under the circumstances of the case and in law the Ld. Commissioner of Income Tax (Appeals) has erred in confirming the addition of Rs. 114,16,52,457/- (new issue) for total sales shown

IMPRESSIVE TRADING PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 10(1)(1), MUMBAI

In the result, all the above appeals in ITA Nos

Bench: Shri Narendra Kumar Choudhry & Shri Prabhash Shankar

section 151A of the Act read with notification issued on 29.03.2022 regarding e-Assessment of Income Escaping Assessment Scheme, 2022. 6. On the facts and under the circumstances of the case and in law the Ld. Commissioner of Income Tax (Appeals) has erred in confirming the addition of Rs. 114,16,52,457/- (new issue) for total sales shown

EI BENEFICARY TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -8(1), MUMBAI

3230/Mum/2025 Govind

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

reassessment proceedings initiated under section 148 by the jurisdictional Assessing Officer, in violation of the Faceless Scheme under section 151A

DARSHANA JATIN SHAH ,MUMBAI vs. ITO WARD 19(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

reassessment proceedings initiated under section\n147 pursuant to notice under section 148 are void ab initio for\nwant of valid service of notice.\n24. In view of the above conclusion on the foundational\njurisdictional issue, the other legal grounds raised by the\nassessee, including those relating to issuance of notice by the\nJurisdictional Assessing Officer under section 151A

TARUN NANDKUMAR SEKSARIA ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -8(1), MUMBAI

Section 151A of the Act & the scheme frame thereafter and\ntherefore the reassessment proceedings are bad in law.\n(ii) The AR argued

TARUN NANDKUMAR SEKSARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 8(1), MUMBAI

Section 151A of the Act & the scheme frame thereafter and\ntherefore the reassessment proceedings are bad in law.\n(ii) The AR argued

TARUN NANDKUMAR SEKSARIA ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -8(1), MUMBAI

Section 151A of the Act & the scheme frame thereafter and\ntherefore the reassessment proceedings are bad in law.\n\n(ii) The AR argued