VIMAL PRAMODKUMAR MISHRA,NAGPUR vs. INCOME TAX OFFICER - WARD 4(4), BSNL RTTC BUILDING

ITA 54/NAG/2026Status: DisposedITAT Nagpur11 September 2026AY 2017-1812 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal admitted additional grounds regarding the invalidity of the Section 143(2) notice and remitted this legal issue back to the CIT(A) for adjudication. The Tribunal also ruled in favor of the assessee on the applicability of Section 115BBE, stating it was not retrospective. Merits of other grounds were also remitted to the CIT(A).

What were the facts?

The assessee appealed against additions made by the Assessing Officer and confirmed by the CIT(A). The assessee raised grounds challenging the validity of the assessment notice and the merits of the additions, including unexplained cash deposits and income from agricultural sources.

What were the issues?

Whether the assessment proceedings are vitiated due to an invalid notice under Section 143(2) and whether Section 115BBE was correctly applied.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 115BBE,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR ‘SMC’ BENCH, NAGPUR

Before: DR.MANISH BORAD

For Appellant: Shri Dipesh Nagdev, CA
For Respondent: Shri Shiv Shankar Yadav, DR (through virtual)
Hearing: 03.08.2026Pronounced: 11.09.2026

The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 12.11.2025 framed by Addl/JCIT(A)-1, Chennai (ld.CIT(A)) arising out of Assessment order dated 28.12.2019 passed u/s. 143(3) of the Income Tax Act, 1961 (in short ‘the Act’).

2.

Assessee has raised following grounds of appeal :

“1) That the learned CIT(A) erred in law and on facts in passing the order under section 250 of the Income-tax Act, 1961 without considering or adjudicating upon the submissions made by the Appellant, while dismissing the grounds of appeal, thereby rendering the order illegal and in v

The order continues below.

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