VISHNUBHAI AMBABHAI PATEL,BHARUCH vs. INCOME TAX OFFICER,WARD 2(1), BHARUCH

ITA 76/SRT/2026Status: DisposedITAT Surat09 September 2026AY 2019-2010 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the AO lacked the proper jurisdiction to issue the notice under Section 148, as per CBDT instructions and a jurisdictional High Court ruling. Consequently, the reassessment proceedings and the assessment order were quashed.

What were the facts?

The Assessing Officer (AO) reopened the assessee's case based on information about bogus purchases. The AO made additions for bogus purchases and commission paid for them. The assessee appealed, raising an additional ground regarding the AO's lack of jurisdiction to issue the notice under Section 148.

What were the issues?

Whether the reassessment proceedings were valid when initiated by an officer lacking the prescribed jurisdiction. Whether the penalty imposed under Section 270A is sustainable when the underlying assessment order is quashed.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 37,Section 69C,Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Vinod Goyal, CA
For Respondent: Shri Ashish Kumar, Sr.DR
Hearing: 31.08.2026Pronounced: 09.09.2026

Per B.M. Biyani, AM:

The captioned two (2) appeals filed by assessee involve connected/inter- related issues. Therefore, they were heard together and are being disposed of by this consolidated order for the sake of convenience, brevity, clarity and to avoid repetition of facts.

ITA 76/SRT/2026 – Quantum-Appeal:

2.

This is a Quantum-Appeal directed against the order of first appeal dated 12.11.2025 passed by learned Commissioner of Income-tax (Appeals)- NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order

Vishnubhai Ambabhai

The order continues below.

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