DY COMMISSIONER OF INCOME TAX, SURAT vs. J B ECOTEX LLP, SURAT

ITA 1275/SRT/2025Status: DisposedITAT Surat17 September 2026AY 2016-1712 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 on 30.07.2022 was beyond the 'surviving time' as per the Supreme Court's decision in Rajeev Bansal, making it invalid. Consequently, the assessment order was quashed.

What were the facts?

The assessee's case for AY 2016-17 was reopened under Section 147. After a series of notices and following Supreme Court directions in Ashish Agarwal and Rajeev Bansal, a fresh notice under Section 148 was issued on 30.07.2022. The assessee contended this notice was time-barred.

What were the issues?

Whether the notice issued under Section 148 for reopening the assessment was time-barred considering the directions of the Supreme Court regarding 'surviving time' for reassessment proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 149

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

For Appellant: Shri Mehul Shah, CA
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 20.08.2026Pronounced: 17.09.2026

Per B.M. Biyani, AM:

Feeling aggrieved by order of first appeal dated 13.09.2025 passed by learned Commissioner of Income-Tax (Appeals)-National Faceless Appeal Centre, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 19.05.2023 passed by learned Assessment Unit of Income-tax Department [“AO”] u/s 147 r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment- Year [“AY”] 2016-17, the assessee has filed this appeal. JB ECOTEX LLP

2.

The background facts leading to present appeal are as under:

(i) The assessee-LLP filed its return of income of AY 2016-17 declaring a total in

The order continues below.

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