INCOME TAX OFFICER, WARD-DIMAPUR, DIMAPUR vs. SHRI ANKIT AGARWALLA, DIMAPUR

ITA 140/GTY/2020Status: DisposedITAT Guwahati25 February 2021AY 2011-1210 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since more than four years had elapsed, the Assessing Officer was required to mention in the reasons recorded that income chargeable to tax of Rs. 1 lakh or more had escaped assessment. As this condition was not met in the reasons recorded, the notice under Section 148 was invalid, and consequent proceedings were without jurisdiction.

What were the facts?

The revenue appealed against the CIT(A)'s orders which allowed the assessee's appeals. The primary issue was the validity of notices issued under Section 148 of the Income Tax Act, 1961, for assessment year 2011-12, after four years had elapsed from the end of the relevant assessment year.

What were the issues?

Whether the notice issued under Section 148 of the Income Tax Act, 1961, is valid when issued after four years from the end of the relevant assessment year without explicitly stating that income of Rs. 1 lakh or more has escaped assessment in the reasons recorded.

Which sections of the Income-tax Act were involved?

Section 148,Section 149,Section 151

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Cases cited in this judgment(6)Show list

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Income Tax Appellate Tribunal, GAUHATI BENCH, “VIRTUAL

Before: Shri A. T. Varkey, JM]

Hearing: 22.02.2021Pronounced: 25.02.2021

Heard together (4 matters)

I.T.A. No. 140/GAU/2020
I.T.A. No. 141/GAU/2020
I.T.A. No. 142/GAU/2020
I.T.A. No. 143/GAU/2020

Read from the judgment's own cause title. This page is filed under one of them.

2 Ankit Agarwalla, AY 2011-12 All these appeals preferred by the revenue are against the separate orders of Ld. CIT(A), Jorhat dated 27-02-2020, 28.01.2020, 30.12.2019 and 28.01.2020

The order continues below.

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