DEEPAK AGARWAL,DELHI vs. DCIT, CENTRAL CIRCLE-25, DELHI

ITA No.2307/Del/2025

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “A” NEW DELHI

BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI M BALAGANESH, ACCOUNTANT MEMBER

आ.अ.सं/.I.T.A No.2307/Del/2025
िनधा रणवष /Assessment Year:2015-16

SH. DEEPAK AGARWAL
B-260, 3rd Floor, Yozna Vihar,
Delhi.
PAN No.ADKPA0795K
बनाम
Vs.
DCIT,
Central Circle-25,
Delhi.
अपीलाथ Appellant
यथ/Respondent

Assessee by Dr. Kapil Goel, Adv.
Revenue by Shri Jitender Singh, CIT DR

सुनवाईकतारीख/ Date of hearing:
03.06.2025
उोषणाकतारीख/Pronouncement on 23.07.2025

आदेश /O R D E R
PER C.N. PRASAD, J.M.

This appeal is filed by the Assessee against the order of the Ld.
CIT(Appeals)-29, New Delhi dated 31.05.2023 for the AY 2015-16 in sustaining the addition made in the assessment order. The assessee in its appeal raised the following grounds: -
A. “That Ld. CIT(A) vide impugned order passed u/s 250 of the Act (1961 Act) erred in not quashing the impugned
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assessment order passed u/s 147/148
being juri ictionally flawed on multiple counts;

B. That Ld. CIT(A) vide impugned order passed u/s 250 of the act erred in not quashing the impugned assessment order passed u/s 147/148
beingbased on invalid juri ictional notice (new law) u/s 148 dated 30.07.2022
and invalid order u/s 148A(d) and invalid notice (old law) u/s 148 dated13.4.2021;

C. That Ld. CIT(A) vide impugned order passed u/s 250 of the Act erred in not quashing the impugned assessment order passed u/s 147/148 being based on invalid juri ictional notice (new law) u/s 148 dated 30.07.2022
issued in violation of mandate (juri ictional conditions) of sec. 149(1)(b) of 1961 Act;

D. That Ld. CIT(A) vide impugned order passed u/s 250 of the Act erred in not quashing the impugned assessment order passed u/s 147/148 being based on invalid juri ictional notice (new law) u/s 148 dated 30.07.2022
which is time barred u/s 149(1) of 1961 Act;

E. That Ld. CIT(A) vide impugned order passed u/s 250 of the Act erred in not quashing the impugned assessment order passed u/s 147/148 being based on invalid juri ictional notice (new law) u/s 148 dated30.07.2022
issued without valid sanction u/s 151 (no sanction is supplied to assessee);

F. That Ld. CIT(A) vide impugned order passed u/s 250 of the Act erred in not quashing the impugned assessment order passed u/s 147/148 which is made on basis of invalid order u/s 148A(d) which inturn is without objectively disposing the assessee’s objections u/s 148A(c);

G. That Ld. CIT(A) vide impugned order passed u/s 250 of the Act erred in not quashing the impugned assessment order passed u/s 147/148 being based on invalid juri ictional notice (new law) u/s 148 dated 30.07.2022
issued contrary to mandate of 1961 Act;
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H. That Ld. CIT(A) vide impugned order passed u/s 250 of the Act erred in not quashing the impugned assessment order passed u/s 147/148 of the Act which is in total violation of principle of natural justice.

I. That Ld. CIT(A) vide impugned order passed u/s 250 of the Act erred in not deleting the impugned addition made u/s 68 being untenable in law made in arbitrary manner without application of mind;

J. That Ld. CIT(A) vide impugned order passed u/s 250 of the Act erred in not quashing the impugned assessment order passed u/s 147/148 of the Act which is in violation of mandatory/binding CBDT instructions;

K. That Ld. CIT(A) vide impugned order passed u/s 250 of the Act erred in not quashing the impugned assessment order passed u/s 147/148 of the Act which is totally arbitrary and without application of mind.

L. That Ld. CIT(A) vide impugned order passed u/s 250 of the Act erred in not quashing the impugned assessment order passed u/s 147/148 of the Act which is made in abdicated manner without any iota of independent inquiry/examination being done during asst.
qua subject/impugned additions made/sustained in the impugned orders.”

the Hon’ble Juri ictional High Court in the case of Make My Trip
(India) Pvt. Ltd. in WP(c) 2558/2023 dated 24.03.2025. 3. Ld. Counsel further submits that recently the Hon’ble Supreme
Court in the cases of Deepak Steels & Power Ltd. Vs. CBDT and Others in Civil Appeal No.5177/2025 dated 02.04.2025 noted that the Revenue made a concession before the Hon’ble Supreme Court while disposing off the appeal in the case of Union of India & Others Vs.
Rajiv Bansal (2024) (SCC) Online SC 2693, that for the AY 2015-16
notices issued on or after 01.04.2021 will have to be dropped as they would not fall for completion during the period prescribed under the TOLA. Ld. Counsel also submitted that similar view has been taken by the Hon’ble Supreme Court in the case of ACIT Vs. Nehal Rashid
Shah in SLP (Civil) Diary No. (S) 57209/2024 dated 4.4.2025. Therefore, it is submitted that in the light of these decisions the reassessment framed for the AY 2015-16 based on the notice issued u/s 148 of the Act dated 30.07.2022, is time barred and bad in law.
4. Ld. DR supported the orders of the Assessing Officer.
5. Heard rival contentions, perused the orders of the authorities below. Admittedly in this case notice u/s 148 was issued on 30.07.2022 under new law based on which the reassessment for the 5

AY 2015-16 was framed by the AO on 31.5.2023. The reassessment was challenged before the Ld. CIT(Appeals) and the Ld. CIT(Appeals) dismissed the appeal for non-prosecution by the assessee.
6. In the case of Make My Trip (India) Pvt. Ltd. Vs. DCIT (supra) the Juri ictional High Court considered whether reassessment completed for the AY 2015-16 based on a notice issued u/s 148 and the viz a viz the applicability of the provisions of TOLA and based on the concession of the Revenue that for the AY 2015-16 all the notices issued on or after 1.4.2021 will have to be dropped as they will not fall for completion during the period prescribed under the TOLA, held that the notice issued under 148 was beyond the period of limitation and consequently the same is liable to be set aside.
7. Further the Hon’ble Supreme Court in the case of Deepak Steel
& Power Ltd. Vs. CBDT & Others (supra) quashed the notices issued u/s 148 observing as under: -
“2. These appeals arise from 'the order passed by the High Court of Orissa at Cuttack in Writ Petition (C) Nos.
2446 of 2823, 2543 of 2023 dated 1.2.2023 and 2544 of 2023 dated 10.02.2023 respectively by which the High
Court disposed of the original writ petitions in the following terms:-
"1. The memo of appearance filed by Mr. S. S.
Mohapatra, learned Senior Standing Counsel for 6

Revenue Department on behalf of Opposite Parties is taken on record.
2. In view of the order passed by this Court on 1st
December, 2022 in a batch of writ petitions of which W.P. (C) Mo.9191 of 2022 (Kailash Kedia v. Income Tax
Officer) was a lead matter and the subsequent order dated 10th January, 2023 passed in W.P.(C) Mo.36314
of 2022 (Shiv Mettalicks Pvt. Ltd., Rourkela v.
Principal Commissioner of Income Tax, Sambalpur), the Court declines to entertain the present writ petition, but leaves it open to the Petitioner to raise all grounds available to the Petitioner in accordance with law including the grounds urged in the present petition at the appropriate stage as explained by the Court in those orders.
3. The writ petition is disposed of in the above terms."
3. We heard Mr. Saswat Kumar Acharya, the learned counsel appearing for the appellants (assessee) and Mr.
Chandrashekhar, the learned counsel appearing for the revenue.
4. The learned counsel appearing for the revenue with his usual fairness invited the attention of this Court to a three judge bench decision of this Court in Union of India and Ors. v. Rajeev Bansal, reported in 2024 SCC
OnLine SC 2693, more particularly, paragraph 19(f) which reads thus:-
"19. (f) The Revenue concedes that for the assessment year 2015- 2016, all notices issued on or after April 1,
2021 will have to be dropped as they will not fall for completion during the period prescribed under the Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020."
5. As the revenue made a concession in the aforesaid decision that is for the assessment year
2015-2016, all notices issued on or after 1st April, 2021
will have to be dropped as they would not fall for completion during the period prescribed under the taxation and other laws (Relaxation and Amendment of 7

certain Provisions Act, 2020). Nothing further is required to be adjudicated in this matter as the notices so far as the present litigation is concerned is dated 25.6.2021. 6. In view of the aforesaid, in such circumstances referred to above the original writ petition nos.2446 of 2023, 2543 of 2023 and 2544 of 2023 respectively filed before the High Court of Orissa at cuttack stands allowed.
7. The impugned notice therein stands quashed and set aside.”