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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)
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)
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)
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)
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)
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)
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)
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)
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)
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...
Denial of Section 80G Recognition Set Aside Due to Belated Compliance and Matter Restored for Fresh Consideration: Shishu Niketan Trust vs. CIT (Exemption), Patna (ITAT)
Facts of the
CaseThe assessee, Shishu Niketan Trust, Jamshedpur,
filed an appeal against the order dated 20.12.2024 passed by the Commissioner
of Income Tax (Exemption), Patna denying recognition under Section 80G of ...