AAHAN TRADING COMPANY,KUTCH vs. ITO WARD-1, GANDHIDHAM

ITA 355/RJT/2023Status: DisposedITAT Rajkot10 September 2026AY 2009-106 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice under Section 148 was invalid because the mandatory prior approval under Section 151 was obtained after the notice was issued. Consequently, the reassessment proceedings were quashed.

What were the facts?

The assessment was reopened under Section 147 after four years, based on cash deposit information. The Assessing Officer made an addition under Section 69A, which was sustained by the CIT(A).

What were the issues?

The primary issue was the validity of the reopening proceedings due to the non-compliance with the mandatory prior approval requirement under Section 151 before issuing the notice under Section 148.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148,Section 151,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Kalpesh Doshi, Ld. AR
For Respondent: Shri Ravinder Sindhu, Ld. CIT(DR)
Hearing: 08/09/2026Pronounced: 10/09/2026

Per, Shri Sonjoy Sarma, JM: The above-captioned appeals have been filed by the same assessee for two different assessment years against the separate orders passed by the Ld. CIT(A), National Faceless Appeal Centre (NFAC), New Delhi, both are dated 23.08.202 passed by National Faceless Appeal Centre (NFAC), New Delhi, arising out of the respective assessment orders passed under section 143(3) read with section 147 of the Income-tax Act, 1961 ("the Act"), both are dated 30.12.2016. Since both the appeals are filed by the same assessee and involve common

The order continues below.

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