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Reassessment for AY 2015–16 Quashed as Time-Barred; TOLA Inapplicable Post Rajeev Bansal – Anju Khosla vs. ITO Ward 15(1) (Delhi HC)

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My Tax Expert
27/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 379
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Facts of the CaseThe petitioner, Anju Khosla, challenged a notice dated 26.08.2024 issued under Section 148A(b) of the Income-tax Act for Assessment Year 2015–16, the order dated 31.08.2024 passed under Section 148A(...

Reassessment Upheld Where No Change of Reasons and Section 148A Procedure Properly Followed Post-2022 Amendment – Amandeep Singh (Guru Kripa Enterprises) vs. ACIT (Delhi HC)

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My Tax Expert
27/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 370
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Facts of the CaseThe petitioner, Amandeep Singh, proprietor of Guru Kripa Enterprises, filed his return of income for Assessment Year 2021–22 on 14.03.2022 declaring income of ₹8,53,950. On 29.03.2025, the Revenue ...

Jurisdiction of Jurisdictional Assessing Officer Upheld Despite Faceless Scheme; Reassessment Notices Sustained in Delhi – All India Kataria Educational Society vs. ACIT (Delhi HC)

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My Tax Expert
27/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 381
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Facts of the CaseA batch of writ petitions, including those filed by All India Kataria Educational Society and connected assessees, were filed before the Delhi High Court challenging notices issued under Section 148 of...

Invalid Remand by CIT(A) Set Aside Where Jurisdictional Defect under Section 143(2) Not Adjudicated; Matter Restored to CIT(A) – Akasaki Technology (P) Ltd. vs. PCIT (Delhi HC)

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My Tax Expert
27/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 425
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Facts of the CaseThe assessee, Akasaki Technology (P) Ltd., filed its return of income for Assessment Year 2012–13 on 28.09.2012 declaring total income of ₹48,51,840. The assessment was reopened under Section 147 o...

Delay of 184 Days Condoned and Appeal Restored for Adjudication on Merits: Urmila RCP Projects Private Limited vs. ITO (TDS), Ranchi (ITAT)

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My Tax Expert
24/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 385
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Facts of the CaseThe assessee, Urmila RCP Projects Private Limited, Ranchi, filed an appeal against the order dated 10.01.2025 passed by the Additional/Joint Commissioner of Income Tax (Appeals)-1, Delhi for Assessmen...

Matter Restored to CIT (Exemption) for Fresh Adjudication Due to Non-Furnishing of Documents: Swami Vivekanand Seva Trust vs. CIT (Exemption), Patna (ITAT)

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My Tax Expert
24/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 408
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Facts of the CaseThe assessee, Swami Vivekanand Seva Trust, Jamshedpur, filed an appeal against the order dated 20.09.2024 passed by the Commissioner of Income Tax (Exemption), Patna for Assessment Year 2024-25. Durin...

Reassessment Quashed for Granting Less Than Statutory Seven Days under Section 148A(b): Sunil Kumar vs. ITO, Ward-3(1), Bokaro (ITAT)

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24/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 376
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Facts of the CaseThe assessee, Sunil Kumar, Bokaro, filed an appeal against the order dated 17.01.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi for Assessment Year 201...

Reassessment Quashed for Non-Supply of Mandatory Approval under Section 151: Smita vs. ITO, Ward-3(4), Chaibasa (ITAT)

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24/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 803
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Facts of the CaseThe assessee, Smita, filed her return of income for Assessment Year 2018-19 declaring total income of ₹6,07,870. Subsequently, the Assessing Officer issued a notice under Section 148 on the allegati...

Notional Interest on Interest-Free Personal Loan Deleted but Unexplained Cash Addition Sustained: Shyam Sundar Murarka vs. ITO, Ward-3(1), Ranchi (ITAT)

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My Tax Expert
24/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 432
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Facts of the CaseThe assessee, Shyam Sundar Murarka, filed an appeal against the order dated 28.08.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi for Assessment Year 20...

Appeal Dismissed as Infructuous After Rectification under Section 154 Granting Full Relief: Shramik Vidyapeeth vs. ITO (Exemption), Ranchi (ITAT)

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24/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 388
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Facts of the CaseThe assessee, Shramik Vidyapeeth, Ranchi, filed an appeal against the order dated 14.02.2025 passed by the Additional/Joint Commissioner of Income Tax (Appeals), Thiruvananthapuram for Assessment Year...