SHABIR AHMAD MIR,JANWAR SOPORE vs. ITO, SRINAGAR

ITA 159/ASR/2025Status: DisposedITAT Amritsar16 September 2026AY 2014-20155 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.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 69A

All 15,297 judgments and leading authorities on Section 69A →

Latest GST High Court judgments

Search GST case law →