KAMAL PANJWANI,INDORE vs. ACIT (CENTRAL)-3 (1), INDORE

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ITA 883/IND/2019Status: DisposedITAT Indore10 March 2021AY 1987-883 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) failed to decide the legal ground regarding the service of notice under Section 148. Therefore, the Tribunal directed the CIT(A) to decide this legal ground.

What were the facts?

The assessee appealed an order from the CIT(A) for the assessment year 1987-88. The primary ground of appeal was that no notice under Section 148 of the Income Tax Act was served as per law.

What were the issues?

Whether the CIT(A) properly adjudicated the legal ground concerning the service of notice under Section 148 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 148,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI KUL BHARAT & SHRI MANISH BORAD

For Appellant: Shri K.C. Agrawal, CA
For Respondent: Shri Harshit Bari Sr. -DR
Hearing: 10.03.2021Pronounced: 10.03.2021

per law”

2.

At the outset, Ld. counsel for the assessee submitted that the Ld. CIT(A) did not decide the legal ground in respect of service of notice u/s 148 of the I.T. Act, which is not justified. On the other hand, Ld. Sr. DR fairly agreed that the ground in respect of services of notice u/s 148 was raised before the Ld. CIT(A) which remained to be decided.

3.

We have heard the rival submission and perused the material available on record. We find that before Ld. CIT(A), the assessee had raised legal ground no.1 with regard to compliance with the provisions of section 147/148 of the Act. Further, the assessee had also filed written submission on this legal point. However, on perusal of impugned order, we find that the ld. CIT(A) did not decide this legal ground, which is unjustified. Therefore, we direct the ld. CIT(A) to decide the legal ground in respect of services of notice u/s 148 of the Act.

Kamal Panjwani /ITANo.883/Ind/2019

4.

In result, appeal filed by the assessee is allowed for statistical purposes. Order was pronounced in the open court on 10.03.2021.

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