DHARMINDER SETHI,AMRITSAR vs. INCOME TAX OFFICER, WARD 2(1), AMRITSAR

ITA 458/ASR/2025Status: HeardITAT Amritsar10 September 2026AY 2016-1711 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since more than three years had passed since the end of AY 2016-17, approval for the Section 148 notice should have been obtained from the higher authority specified in Section 151(ii), not the Principal Commissioner. The approval obtained was therefore invalid, rendering the reassessment proceedings without jurisdiction.

What were the facts?

The assessee's reassessment proceedings for AY 2016-17 were initiated based on an old notice under Section 148, which was treated as a deemed notice under Section 148A following the Ashish Agarwal judgment. A consequential notice under Section 148 was issued on 22.07.2022.

What were the issues?

The primary issue was the validity of the reassessment proceedings due to the incorrect authority granting approval for the notice under Section 148, given that more than three years had elapsed since the end of the assessment year.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 151,Section 68,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, AMRITSAR

Before: SHRI LALIET KUMAR & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Rohit Kapoor & Shri Jatinder Nagpal, Advocates, Shri V.S.Aggarwal, ITP
For Respondent: Shri Arvind Kumar, CIT DR
Hearing: 09.09.2026Pronounced: 10.09.2026

PER LALIET KUMAR, JM This is an appeal filed by the assessee feeling aggrieved by the order passed by the ld. Commissioner of Income Tax (Appeals) NFAC [in short ‘the CIT (A)’] dated 29.04.2025 for the assessment year 2016-17 whereby the appeal of the assessee against the assessment

ITA-458/ASR/2025 A.Y. 2016-17 2 order passed under section 147 read with section 144B of the Income-tax Act, 1961 ("the Act") was dismissed. The present appeal has been filed by the assessee on the grounds mentioned in the appeal.

2.

The assessee has challenged, inter alia, the addi

The order continues below.

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