DILIPBHAI FULABHAI JADAV,A/P KHORAJ TALUKO vs. THE INCOME TAX OFFICER WARD 3(2)(1),AHMEDABAD, AHMEDABAD

ITA 1329/AHD/2026Status: DisposedITAT Ahmedabad16 September 2026AY 2017-186 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It admitted additional grounds challenging the reassessment proceedings, finding that the notice under Section 148 was issued beyond three years and the escaped income was below the threshold limit specified in Section 149(1)(b).

What were the facts?

The assessee filed an appeal against the CIT(A)'s order dismissing their appeal against a reassessment order. There was a delay in filing the appeal due to non-monitoring of an old email address by the assessee.

What were the issues?

Whether reassessment proceedings initiated beyond three years are valid when the escaped income is below Rs. 50,00,000/-. Whether a notice under Section 148A(b) was validly served.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 148,Section 148A(b),Section 149(1)(b),Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC” BENCH, AHMEDABAD

Per Rahul Chaudhary, Judicial Member:

1.

The present appeal has been preferred by the Assessee against the Order, dated 29/10/2025, passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’] whereby the Learned CIT(A) had dismissed the appeal against the Assessment Order, dated 02/01/2025, passed under Section 147 read with Section 144B of the Income Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment Year 2017-2018. 2. There is a delay of 106 days in filing the present appeal. In the application seeking condonation of dela

The order continues below.

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