INCOME TAX OFFICERM WARD-DIMAPUR, DIMAPUR vs. SHRI BHAMA AGARWALLA, DIMAPUR

ITA 142/GTY/2020Status: DisposedITAT Guwahati25 February 2021AY 2011-1210 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer's reasons recorded for reopening the assessment did not mention the escapement of income being Rs. 1 lakh or more, which is a mandatory condition for issuing a notice under Section 148 after four years. Therefore, the notice was invalid.

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 the reasons recorded by the Assessing Officer do not explicitly state that the income escaped assessment is Rs. 1 lakh or more, for reopening after four years.

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

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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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