SHABIR AHMAD MIR,JANWARA vs. ITO, SRINAGAR

ITA 147/ASR/2025Status: DisposedITAT Amritsar16 September 2026AY 2016-20175 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

For AY 2014-15, the Tribunal restored the appeal to the AO for de novo adjudication, granting the assessee another opportunity. For AY 2016-17, the Tribunal quashed the reassessment proceedings due to invalid sanction.

What were the facts?

For AY 2014-15, the AO made an addition of Rs. 5,75,25,315 on account of cash deposits after reopening the assessment. For AY 2016-17, the reopening was done beyond 3 years, with approval from the Principal Commissioner instead of the Principal Chief Commissioner.

What were the issues?

Whether the reassessment proceedings for AY 2016-17 were vitiated due to improper sanction under Section 151, and whether the assessee should be granted another opportunity for AY 2014-15.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144,Section 144B,Section 139,Section 148,Section 151

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M BALAGANESH & SHRI UDAYAN DAS GUPTA

PER SHRI M BALAGANESH, ACCOUNTANT MEMBER:

The appeal in ITA Nos. 159 and 147/ASR/2025 for AYs 2014-15 & 1. 2016-17, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 21.12.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 15.04.2023 for AY 2014-15

The order continues below.

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