ASHWINI SAHAKARI RUGNALAYA ANI SANSHODHAN KENDRA NIYAMIT,SOLAPUR vs. PCIT (CENTRAL) PUNE, PUNE

ITA 1537/PUN/2025Status: DisposedITAT Pune21 September 2026AY 2015-168 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Pr. CIT's revisionary order was bad in law because it was based on an assessment order that was void-ab-initio. Since the original assessment order was invalid, it could not be subjected to revisionary proceedings.

What were the facts?

The assessee's assessment order under Section 147 r.w.s 143(3) was revised by the Pr. CIT. The assessee had appealed against this revision, arguing that the original assessment order was already invalid due to the non-issuance of a notice under Section 143(2).

What were the issues?

Whether a revisionary order under Section 263 can be passed against an assessment order that is void-ab-initio due to the non-issuance of a mandatory notice under Section 143(2) after a Section 148 notice.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 263,Section 143(2),Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

PER PAVAN KUMAR GADALE, JUDICIAL MEMBER:

The assessee has filed the appeal against the order of the Pr. Commissioner of Income Tax (Pr.CIT) Central Pune passed u/sec 263 of the Act. The assessee has raised the grounds of appeal challenging the revision order passed by the Pr.CIT set aside the order passed u/sec147 r.w.s143(3) of the Act by the assessing officer.

2.

At the time of hearing, the Ld.AR submitted that there is a delay of 20 days in filing the appeal before Hon'ble Tribun

The order continues below.

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