MULAJIBHAI RAMJIBHAI KHANAPARA,JUNAGADH vs. THE INCOME TAX OFFICER, VERAVAL

ITA 911/RJT/2026Status: DisposedITAT Rajkot17 September 2026AY 2011-128 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reassessment order was void ab initio because the mandatory notice under Section 143(2) was not issued or validly served on the assessee after the filing of the return. Therefore, the reassessment proceedings were quashed.

What were the facts?

The assessee filed an appeal belatedly by 441 days. The Assessing Officer initiated reassessment proceedings under Section 147 and added Rs. 7,64,390/- as unexplained cash deposits, despite the assessee claiming agricultural income. The CIT(A) confirmed the AO's action.

What were the issues?

Whether the reassessment proceedings are valid without the issuance of a mandatory notice under Section 143(2) after the return was filed in response to a Section 148 notice.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri R. B. Shah. Ld. AR
For Respondent: Shri Shishir Kumar, Ld. SR DR
Hearing: 30/07/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2011-12, is directed against the order passed under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 20.01.2025 by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals) [in short ‘Ld.CIT(A)’] which in turn arises out of an assessment order passed by the Assessing Officer (in short ‘AO’) u/s 143(3) r.w.s. 147 of the Act, dated 10.12.2018. 2. When the matter was called for hearing, the learned Counsel for the assessee a

The order continues below.

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