Section 150(1) of the Income Tax Act

Income-tax Act, 2025: s.283

Section 150(1) falls under section 150 of the Income-tax Act, 1961, which corresponds to section 283 (Provision for cases where assessment is in pursuance of an order on appeal, etc) of the Income-tax Act, 2025.

Read section 283 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 150(1) is Sonic Biochem Extractions (P.) Ltd. v. ITO ( (25 Taxmann.com 25), cited in 63 of the 98 judgments on BharatTax that turn on this section.

Leading authorities on Section 150(1)

Sonic Biochem Extractions (P.) Ltd. v. ITO (
25 Taxmann.com 25 · 2012 · ITAT
63
citing judgments

Prior to the jurisdictional High Court's decision in CIT v. Samsung Electronics Co. Ltd. on October 15, 2011, the purchase of off-the-shelf software was not subject to TDS, and therefore, no disallowance under Section 40(a)(i) or 40(a)(ia) could be made.

CIT v. Foramer Finance
251 ITR 416 · 2001 · High Court
41
citing judgments

Reopening assessments is permissible after four years if there was an escapement of income due to the assessee's failure to disclose material facts necessary for assessment, even if the initial assessment involved a change of opinion.

United Electrical Co. Pvt. Ltd. 258 ITR 317 (Del), DCIT v. Lotus Hearbals Pvt. Ltd.
167 Taxmann.com 533 · 2024 · High Court
14
citing judgments

Reassessment proceedings under Section 147 are invalid if the reassessment notice is issued without the necessary sanction from the specified authority as mandated by Section 151. The sanctioning authority must apply its mind to the reasons recorded for reassessment before granting approval.

CSC Technology Singapore Pte. Ltd. v. ADIT
19 Taxmann.com 123 · 2012 · High Court
12
citing judgments

Income is taxable in India if it accrues in India, irrespective of whether it contains a profit element. Taxability of royalty or fees for technical services (FTS) is determined based on their arising in India and payment to a resident of a contracting state under a DTAA.

(1) CIT v. Premier Mills
296 ITR 157 · 2008 · High Court
11
citing judgments

Reopening an assessment under section 148 beyond four years from the relevant assessment year, following an assessment under section 143(3), is only valid if there's a proven failure by the assessee to disclose all material facts. The reassessment cannot be sustained if material facts were available during the original assessment or if it's based on a mere change of opinion.

ltd vs. R.B. Wadekar, 268 ITR 332 Bom. (12) Haryana Acrylic Mfg Co. v. CIT
296 ITR 603 · 2008 · High Court
9
citing judgments
Duli Chand Singhania v. Asstt. CIT
136 Taxmann 725 · 2004 · High Court
8
citing judgments
Bhot Industries Ltd V/s ACIT (2004) 267 ITR 161 (Bomb.), (vii) CIT (Addl) v. IFCI
296 ITR 573 · 2008 · High Court
8
citing judgments
A.B. Parikh v. ITO
203 ITR 186 · 1993 · High Court
7
citing judgments
Caprihans India Ltd. v. Tarun Seem, Deputy CIT
266 ITR 566 · 2004 · High Court
7
citing judgments

Judgments on Section 150(1)

Bhasin Motors Ltd, New Delhi vs. ACIT, Circle -(4)2, New Delhi

ITA 5544/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Feb 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 133(6)Section 143(3)Section 150(1)Section 234ASection 251(1)(c)Section 251(2)Section 68

Bhasin Motors Pvt. Ltd, New Delhi vs. ACIT, Central Circle-2, New Delhi

ITA 1699/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Feb 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 133(6)Section 143(3)Section 150(1)Section 234ASection 251(1)(c)Section 251(2)Section 68

A.C..I.T. Circle-41(4)(1), Mumbai vs. Shri Awadhnarayan Laxminarayan Singh, Mumbai

ITA 6227/MUM/2025[2003-04]Status: DisposedITAT Mumbai27 Jan 2026AY 2003-04

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Surendra Mohan,(Sr. DR)
Section 143(3)Section 147Section 149Section 150(1)

A.C.I.T. Circle-41(4)(1), Mumbai vs. Shri Awadhnarayan Laxminarayan Singh, Mumbai

ITA 6226/MUM/2025[2003-04]Status: DisposedITAT Mumbai27 Jan 2026AY 2003-04

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Surendra Mohan,(Sr. DR)
Section 143(3)Section 147Section 149Section 150(1)

Best Bull Stock Trading Pvt Ltd., New Delhi vs. ACIT, Central Circle-18, New Delhi

In the result, the appeals of the revenue in ITA No

ITA 2954/DEL/2024[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

Section 132Section 147Section 148Section 150Section 150(1)Section 150(2)Section 153(6)Section 153A

Best Bull Stock Trading Pvt Ltd., New Delhi vs. ACIT Central Circle-18, Delhi

In the result, the appeals of the revenue in ITA No

ITA 2953/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

Section 132Section 147Section 148Section 150Section 150(1)Section 150(2)Section 153(6)Section 153A

Alok Kumar Rungta, Lucknow vs. NFAC, Delhi

In the result, the appeal of the assessee is partly allowed

ITA 598/LKW/2025[2014-15]Status: DisposedITAT Lucknow08 Jan 2026AY 2014-15

Bench: Shri Kul Bharatassessment Year: 2014-15 Alok Kumar Rungta V. National Faceless Appeal B-40 Flat No.34 Manoram Centre Apartment Aliganj, Lucknow- Delhi. 226024. Pan:Ajqpr0755G (Appellant) (Respondent) Appellant By: Shri Vijay Prakash Agarwal, Advocate Shri Akshay Agarwal, Advocate Respondent By: Shri R. R. N. Shukla, Addl Cit(Dr) Date Of Hearing: 28 10 2025 Date Of Pronouncement: 08 01 2026 O R D E R

For Appellant: Shri Vijay Prakash Agarwal, AdvocateFor Respondent: Shri R. R. N. Shukla, Addl CIT(DR)
Section 1Section 143(3)Section 147Section 148Section 150(1)

Colen Chemical Pvt. Ltd., Jamshedpur vs. ITO, Ward 1(1), Jamshedpur

In the result, both appeals of the assessee are allowed

ITA 167/RAN/2025[2014-15]Status: DisposedITAT Ranchi07 Jan 2026AY 2014-15

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita No.165 & 167/Ran/2025 (निि ारण वर्ा / Assessment Year :2013-2014 & 2014-2015) Colen Chemical Pvt. Ltd, Vs. Ito Ward-1(1), Jamshedpur 1St Floor, Room No.9, Tiwary Bechar Complex, Main Rd. Bistupur, Jamshedpur-831001 स्थायी लेखा सं./Pan No. : Aabcc 3978 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri Sunil Surana, Ar राजस्व की ओर से /Revenue By : Shri Ram Chandra Marndi, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 07/01/2026 घोषणा की तारीख/Date Of Pronouncement : 07/01/2026 आदेश / O R D E R Per Bench : These Two Appeals Are Filed By The Assessee Against The Separate Orders Passed By The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Both Dated 31.03.2025 For The Assessment Year 2013-2014. 2. It Was Submitted By The Ld.Ar That For The Assessment Year 2013- 2014 The Original Assessment Came To Be Completed U/S.143(3) Of The Act On 29/01/2016 & For The Assessment Year 2014-2015 The Original Assessment Came To Be Completed U/S.143(3) Of The Act On 29.12.2016. Notice U/S.148 Of The Act For A.Y.2013-2014 Came To Be Issued On 28.03.2018 & For A.Y.2014-2015 The Notice Was Issued On 24.06.2019. The Ld. Ar Drew Our Attention To Reason Recorded To Reopening For The Assessment Year 2013-2014 At Pages 47 To 51 Of The Paper Book Which Reads As Follows:-

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Ram Chandra Marndi, Sr.DR
Section 143(3)Section 147Section 148

Colen Chemical Pvt. Ltd., Jamshedpur vs. ITO, Ward 1(1), Jamshedpur

In the result, both appeals of the assessee are allowed

ITA 165/RAN/2025[2013-14]Status: DisposedITAT Ranchi07 Jan 2026AY 2013-14

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita No.165 & 167/Ran/2025 (निि ारण वर्ा / Assessment Year :2013-2014 & 2014-2015) Colen Chemical Pvt. Ltd, Vs. Ito Ward-1(1), Jamshedpur 1St Floor, Room No.9, Tiwary Bechar Complex, Main Rd. Bistupur, Jamshedpur-831001 स्थायी लेखा सं./Pan No. : Aabcc 3978 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri Sunil Surana, Ar राजस्व की ओर से /Revenue By : Shri Ram Chandra Marndi, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 07/01/2026 घोषणा की तारीख/Date Of Pronouncement : 07/01/2026 आदेश / O R D E R Per Bench : These Two Appeals Are Filed By The Assessee Against The Separate Orders Passed By The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Both Dated 31.03.2025 For The Assessment Year 2013-2014. 2. It Was Submitted By The Ld.Ar That For The Assessment Year 2013- 2014 The Original Assessment Came To Be Completed U/S.143(3) Of The Act On 29/01/2016 & For The Assessment Year 2014-2015 The Original Assessment Came To Be Completed U/S.143(3) Of The Act On 29.12.2016. Notice U/S.148 Of The Act For A.Y.2013-2014 Came To Be Issued On 28.03.2018 & For A.Y.2014-2015 The Notice Was Issued On 24.06.2019. The Ld. Ar Drew Our Attention To Reason Recorded To Reopening For The Assessment Year 2013-2014 At Pages 47 To 51 Of The Paper Book Which Reads As Follows:-

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Ram Chandra Marndi, Sr.DR
Section 143(3)Section 147Section 148

Kanubhai Ramdas Patel(Prop. of Gujarat Agro Base Company), Mehsana vs. The ITO, Ward-5(2)(5), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1207/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2012-13

Bench: Ms.Suchitra R. Kambleassessment Year : 2012-13 Kanubhai Ramdas Patel The Ito, Ward- Prop: Gujarat Agro Base Company Vs 5(2)(5), Vejalpur C-1/70, Gidc Ahmedabad. Phase-Ii, Dediyasan Mehsana 384 002. Pan: Agzpp 2264 N (Applicant) (Responent) : Assessee By Shri M.K. Patel, Advocate : Revenue By Shri Suresh Chand Meena, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 01/12/2025 घोषणा क" तारीख /Date Of Pronouncement: 24 /12/2025

Section 10(38)Section 132Section 142(1)Section 147Section 151Section 250

Jentibhai Sambhubhai Prajapati, Mehsana vs. ACIT, Central Circle-1(4), Ahmedabad

ITSSA 93/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad17 Dec 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyali.T(Ss).A. Nos.89 To 93/Ahd/2025 (Assessment Years: 2011-12 To 2014-15 & 2016-17) Jentibhai Shambhubhai Prajapati Vs. Assistant Commissioner Of 18, Om Bunglows, B/H Ashirvad Income Tax, Flats, Dharam Cinema Road, Central Circle-1(4), Mehsana-384002 Ahmedabad [Pan No.Ebbpp6731D] (Appellant) .. (Respondent) Appellant By : Shri Rushin Patel, Ar Respondent By: Shri R P Rastogi, Cit-Dr 24.11.2025 Date Of Hearing Date Of Pronouncement 17.12.2025 O R D E R Per Siddhartha Nautiyal -: These Appeals Have Been Filed By The Assessee Against The Common Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-11, (In Short “Ld. Cit(A)”), Ahmedabad Vide Order Dated 16.07.2025 Passed For A.Ys. 2011-12 To 2014-15 & 2016-17. Since Common Facts & Issues For Consideration Are Involved For All Years Under Consideration Before Us, All Appeals Are Being Disposed Of By Way Of A Common Order.

For Appellant: Shri Rushin Patel, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 150(1)Section 269S

Jentibhai Sambhubhai Prajapati, Mehsana vs. ACIT, Central Circle-1(4), Ahmedabad

ITSSA 92/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad17 Dec 2025AY 2014-15

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyali.T(Ss).A. Nos.89 To 93/Ahd/2025 (Assessment Years: 2011-12 To 2014-15 & 2016-17) Jentibhai Shambhubhai Prajapati Vs. Assistant Commissioner Of 18, Om Bunglows, B/H Ashirvad Income Tax, Flats, Dharam Cinema Road, Central Circle-1(4), Mehsana-384002 Ahmedabad [Pan No.Ebbpp6731D] (Appellant) .. (Respondent) Appellant By : Shri Rushin Patel, Ar Respondent By: Shri R P Rastogi, Cit-Dr 24.11.2025 Date Of Hearing Date Of Pronouncement 17.12.2025 O R D E R Per Siddhartha Nautiyal -: These Appeals Have Been Filed By The Assessee Against The Common Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-11, (In Short “Ld. Cit(A)”), Ahmedabad Vide Order Dated 16.07.2025 Passed For A.Ys. 2011-12 To 2014-15 & 2016-17. Since Common Facts & Issues For Consideration Are Involved For All Years Under Consideration Before Us, All Appeals Are Being Disposed Of By Way Of A Common Order.

For Appellant: Shri Rushin Patel, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 150(1)Section 269S

Jentibhai Sambhubhai Prajapati, Mehsana vs. ACIT, Central Circle-1(4), Ahmedabad

ITSSA 91/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad17 Dec 2025AY 2013-14

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyali.T(Ss).A. Nos.89 To 93/Ahd/2025 (Assessment Years: 2011-12 To 2014-15 & 2016-17) Jentibhai Shambhubhai Prajapati Vs. Assistant Commissioner Of 18, Om Bunglows, B/H Ashirvad Income Tax, Flats, Dharam Cinema Road, Central Circle-1(4), Mehsana-384002 Ahmedabad [Pan No.Ebbpp6731D] (Appellant) .. (Respondent) Appellant By : Shri Rushin Patel, Ar Respondent By: Shri R P Rastogi, Cit-Dr 24.11.2025 Date Of Hearing Date Of Pronouncement 17.12.2025 O R D E R Per Siddhartha Nautiyal -: These Appeals Have Been Filed By The Assessee Against The Common Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-11, (In Short “Ld. Cit(A)”), Ahmedabad Vide Order Dated 16.07.2025 Passed For A.Ys. 2011-12 To 2014-15 & 2016-17. Since Common Facts & Issues For Consideration Are Involved For All Years Under Consideration Before Us, All Appeals Are Being Disposed Of By Way Of A Common Order.

For Appellant: Shri Rushin Patel, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 150(1)Section 269S

Jentibhai Sambhubhai Prajapati, Mehsana vs. ACIT, Central Circle-1(4), Ahmedabad

ITSSA 90/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad17 Dec 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyali.T(Ss).A. Nos.89 To 93/Ahd/2025 (Assessment Years: 2011-12 To 2014-15 & 2016-17) Jentibhai Shambhubhai Prajapati Vs. Assistant Commissioner Of 18, Om Bunglows, B/H Ashirvad Income Tax, Flats, Dharam Cinema Road, Central Circle-1(4), Mehsana-384002 Ahmedabad [Pan No.Ebbpp6731D] (Appellant) .. (Respondent) Appellant By : Shri Rushin Patel, Ar Respondent By: Shri R P Rastogi, Cit-Dr 24.11.2025 Date Of Hearing Date Of Pronouncement 17.12.2025 O R D E R Per Siddhartha Nautiyal -: These Appeals Have Been Filed By The Assessee Against The Common Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-11, (In Short “Ld. Cit(A)”), Ahmedabad Vide Order Dated 16.07.2025 Passed For A.Ys. 2011-12 To 2014-15 & 2016-17. Since Common Facts & Issues For Consideration Are Involved For All Years Under Consideration Before Us, All Appeals Are Being Disposed Of By Way Of A Common Order.

For Appellant: Shri Rushin Patel, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 150(1)Section 269S

Jentibhai Sambhubhai Prajapati, Mehsana vs. ACIT, Central Circle-1(4), Ahmedabad

ITSSA 89/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad17 Dec 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyali.T(Ss).A. Nos.89 To 93/Ahd/2025 (Assessment Years: 2011-12 To 2014-15 & 2016-17) Jentibhai Shambhubhai Prajapati Vs. Assistant Commissioner Of 18, Om Bunglows, B/H Ashirvad Income Tax, Flats, Dharam Cinema Road, Central Circle-1(4), Mehsana-384002 Ahmedabad [Pan No.Ebbpp6731D] (Appellant) .. (Respondent) Appellant By : Shri Rushin Patel, Ar Respondent By: Shri R P Rastogi, Cit-Dr 24.11.2025 Date Of Hearing Date Of Pronouncement 17.12.2025 O R D E R Per Siddhartha Nautiyal -: These Appeals Have Been Filed By The Assessee Against The Common Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-11, (In Short “Ld. Cit(A)”), Ahmedabad Vide Order Dated 16.07.2025 Passed For A.Ys. 2011-12 To 2014-15 & 2016-17. Since Common Facts & Issues For Consideration Are Involved For All Years Under Consideration Before Us, All Appeals Are Being Disposed Of By Way Of A Common Order.

For Appellant: Shri Rushin Patel, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 150(1)Section 269S

Paras Palaza Private Limited, Bangaluru vs. Income Tax Officer, Ward 10(4), Kolkata, Govt Place

In the result, the appeal of the assessee is allowed

ITA 2676/KOL/2024[2012-13]Status: DisposedITAT Kolkata03 Nov 2025AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Paras Plaza Pvt. Ltd. Income Tax Officer, No.5, Mel Layout, Bagalagunte, Ward 10(4), Kolkata Vs. Bangalore, Karnataka-560088 3, Govt Place, Kolkata-700001 (Respondent) (Appellant) Pan No. Aaecp8301N Assessee By : Shri Amit Agarwal, Ar Revenue By : Shri Manoj Kumar Pati, Dr Date Of Hearing: 10.09.2025 Date Of Pronouncement: 03.11.2025

For Appellant: Shri Amit Agarwal, ARFor Respondent: Shri Manoj Kumar Pati, DR
Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

Kajal Fashionwear Agency Private Limited, Bhubaneswar vs. ITO, Ward 1(1), Bhubaneswar

In the result the appeal of the assessee is allowed

ITA 286/CTK/2024[2011-12]Status: DisposedITAT Cuttack22 Sept 2025AY 2011-12

Bench: Shri George Mathanआयकर अपील सं/Ita No.286/Ctk/2024 (िनधा"रण वष" / Assessment Year : 2011-2012) Kajal Fashionwear Agency Vs Ito, Ward-1(1), Bhubaneswar Private Limited, Plot No-73 &74/353, Jaya Dev Vihar ,Bhubaneswar, 751013 Pan No. : Aadck 5326 M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri S.K.Agrawalla, Ca राज"व क" ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 22/09/2025 घोषणा क" तारीख/Date Of Pronouncement : 22/09/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre(Nfac), Delhi Dated 06/06/2024 Passed In Appeal No. Cit(A),Bhubaneswar-1/10363/2018-19 For The Assessment Year 2011-2012. 2. It Was Submitted By The Ld. Ar That Notice U/S.148 Of The Act Has Been Issued On 23.03.2018. It Is Admittedly Beyond The Four Years Period. It Was The Submission That The Reopening Has Been Done On The Basis Of Some Information Received From The Ddit (Investigation), Kolkata. It Was Submission That As The Reopening Has Been Done Beyond The Four Years Period, The Approval For Reopening Is To Be Granted By The Ld. Pcit. It Was Submission That The Ld. Pcit Has Not Given The Approval, Though The Said Notice U/S.148 Of The Act Mentions The Same. The Ld. Ar Drew My Attention To Pages 5 & 6 Of The Paper Book, Which Reads As Follows :-

For Appellant: Shri S.K.Agrawalla, CAFor Respondent: Shri Vijay Singh, Sr. DR
Section 148

Sonia Kapoor, Delhi vs. ITO Ward-69(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 4052/DEL/2025[2017-18]Status: DisposedITAT Delhi27 Aug 2025AY 2017-18

Bench: Shri M. Balaganeshsonia Kapoor, Vs. Income Tax Officer, F-17, Arya Nagar, Ward-69(1), Cghs, Patparganj, New Delhi Delhi-110092 Pan: Akwpk6530H Assessee By : Shri Sanjiv Sapra, Ca Revenue By: Shri Manoj Kumar, Sr. Dr Date Of Hearing 12/08/2025 Date Of Pronouncement 27/08/2025

For Appellant: Shri Sanjiv Sapra, CAFor Respondent: Shri Manoj Kumar, Sr. DR
Section 147

Sitac Re Pvt. Ltd., New Delhi vs. DCIT Circle-23(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2236/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2013-14] M/S. Sitac Re Pvt.Ltd., Vs Dcit, 27B, Prithviraj Road, Circle-23(2), New Delhi-110002 New Delhi Pan-Aaccn2500M Appellant Respondent Appellant By Shri G.C.Srivastava, Adv., Shri Anil Kumar Chopra, Fca & Ms. Kannopriya Gupta, Adv. Respondent By Shri Manish Gupta, Sr.Dr Date Of Hearing 29.05.2025 Date Of Pronouncement 20.08.2025 Order

Section 143(3)Section 147Section 149Section 150(1)Section 150(2)Section 250Section 37(1)Section 68

Tharmaraj Gopi, Chennai vs. ITO, Ncw-8(2), Chennai

The appeal of the assessee is allowed

ITA 682/CHNY/2025[2014-15]Status: DisposedITAT Chennai16 Jul 2025AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकरअपील सं./Ita Nos.682/Chny/2025 Assessment Year: 2014-15 Tharmaraj Gopi, Vs. Income Tax Officer, Plot No.1, Bharathidasan 1St Street, Non-Corp Ward-8(2), Kandasamy Nagar, Chennai. Poonamallee, Chennai-600 056. [Pan: Akqpg3889D]

For Appellant: Mr. Y.Sridhar, F.C.AFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 143(1)Section 143(3)Section 147Section 148Section 150(1)