DCIT CC 5-1, MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED , MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

1. The Ld. AO erred in issuing a Notice under section 148 of the Act by obtaining a properly signed approval under section 151 of the Act. 2. The Ld. AO erred in issuing a Notice u/s.148 of the Act in violation of section 151A of the Act read with CBDT Notification 18 of 2022 dated March

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

1. The Ld. AO erred in issuing a Notice under section 148 of the Act by obtaining a properly signed approval under section 151 of the Act. 2. The Ld. AO erred in issuing a Notice u/s.148 of the Act in violation of section 151A of the Act read with CBDT Notification 18 of 2022 dated March

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

1. The Ld. AO erred in issuing a Notice under section 148 of the Act by obtaining a properly signed approval under section 151 of the Act. 2. The Ld. AO erred in issuing a Notice u/s.148 of the Act in violation of section 151A of the Act read with CBDT Notification 18 of 2022 dated March

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

1. The Ld. AO erred in issuing a Notice under section 148 of the Act by obtaining a properly signed approval under section 151 of the Act. 2. The Ld. AO erred in issuing a Notice u/s.148 of the Act in violation of section 151A of the Act read with CBDT Notification 18 of 2022 dated March

DCIT, MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED, MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

1. The Ld. AO erred in issuing a Notice under section 148 of the Act by obtaining a properly signed approval under section 151 of the Act. 2. The Ld. AO erred in issuing a Notice u/s.148 of the Act in violation of section 151A of the Act read with CBDT Notification 18 of 2022 dated March

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)

151A. It has been issued after the amendments were incorporated in sub-section (1) by Finance Act, 2021 with effect from 1 April, 2022. It would be thus difficult to accept a proposition when in paragraph 3(a) of the Scheme defining the scope of the Scheme when the words "assessment", "reassessment

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

Appeal are dismissed as having been rendered infructuous

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

151A of the Act. Thus, Notice u/s 148 dated 26/07/2022 is bad in law. 3. The respondent craves leave to add, amend, alter or vary the grounds of appeal at the time of or before the date of the hearing”. 4. Since the grounds raised in cross-objection go to the root of the matter, we would first take

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

1. The Ld. AO erred in issuing a Notice under section\n148 of the Act by obtaining a properly signed\napproval under section 151 of the Act.\n6 J Kumar Infraprojects Ltd.\n2. The Ld. AO erred in issuing a Notice u/s.148 of the\nAct in violation of section 151A of the Act read with\nCBDT Notification

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

1. The Ld. AO erred in issuing a Notice under section\n148 of the Act by obtaining a properly signed\napproval under section 151 of the Act.\n2. The Ld. AO erred in issuing a Notice u/s.148 of the\nAct in violation of section 151A of the Act read with\nCBDT Notification 18 of 2022 dated March

DCIT CC 5 1 MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LTD, MUMBAI

1. The Ld. AO erred in issuing a Notice under section\n148 of the Act by obtaining a properly signed\napproval under section 151 of the Act.\n2. The Ld. AO erred in issuing a Notice u/s.148 of the\nAct in violation of section 151A of the Act read with\nCBDT Notification 18 of 2022 dated March

DCIT CC 5 1 MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LTD, MUMBAI

1. The Ld. AO erred in issuing a Notice under section\n148 of the Act by obtaining a properly signed\napproval under section 151 of the Act.\n2. The Ld. AO erred in issuing a Notice u/s.148 of the\nAct in violation of section 151A of the Act read with\nCBDT Notification 18 of 2022 dated March

DCIT-14(1)(1), MUMBAI vs. KALPANA MADHANI SECURITIES PVT. LTD, MUMBAI

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

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhandcit-14(1)(1) M/S. Kalpana Madhani R. No. 432, 4Th Floor, Aayakar Securities Pvt. Ltd. Bhavan, M. K. Road, Vs. 11/1102, Shanti Tower, Shanti Mumbai-400 020 Path, Near Garodia Nagar, Mumbai-400 077 Pan: Aabck2968H

1. The Ld Assessing Officer erred in reopening the assessment for A.Y. 2014- 2015 vide notice u/s 148 dated 28/07/2022 without appreciating that reopening was time barred as the last day for issuance of Notice u/s 148 for AY 2014-15 was 31.03.2021 and by virtue of first proviso to Section 149 of the Act, the reopening is time barred

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

RATAN N MOTWANI (HUF),MUMBAI vs. ITO WARD 23(3)(1), MUMBAI

In the result, assessee’s appeal is allowed

Bench: Smt. Beena Pillai & Smt.Renu Jauhri7 (A.Y.2017-18)

151A and the notification issued thereunder notifying e-Assessment of Income Escaping Assessment Scheme, 2022 and, thereby, rendering the said order and the notice as well as the entire assessment proceeding as null and void. 4. On the facts and circumstances of the case and in law, the CIT(A) has erred in confirming the addition of an amount

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

1. On the facts and under the circumstances of the case and in law the Ld. Commissioner of Income Tax (Appeals) has erred in confirming reopening the assessment under section 148 of the Income Tax Act. Therefore impugned re-assessment order is bad in law and void abinitio. 2. On the facts and under the circumstances of the case

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

1. On the facts and under the circumstances of the case and in law the Ld. Commissioner of Income Tax (Appeals) has erred in confirming reopening the assessment under section 148 of the Income Tax Act. Therefore impugned re-assessment order is bad in law and void abinitio. 2. On the facts and under the circumstances of the case

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-5(1) , MUMBAI

1. The Ld. AO erred in issuing a Notice under section\n148 of the Act by obtaining a properly signed\napproval under section 151 of the Act.\n2. The Ld. AO erred in issuing a Notice u/s.148 of the\nAct in violation of section 151A of the Act read with\nCBDT Notification 18 of 2022 dated March

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

151A of the Act and the Faceless Reassessment Scheme, 2022. The Court categorically held that section 144B is fundamentally procedural and cannot be construed as the exclusive repository of the power to assess or reassess. In paragraph 76, the Hon’ble Court observed: “Thus, all the contingencies and situations which are spoken of in Explanations 1