SMT. VARSHA NEMA,SATNA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

ITA 14/JAB/2020Status: DisposedITAT Jabalpur20 August 2026AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the time limit for passing a consequential order had lapsed. Therefore, the appeal was dismissed as infructuous with liberty granted to the assessee to revive it if necessary.

What were the facts?

The assessee filed an appeal against a revisionary order passed by the PCIT. The PCIT had set aside the assessment order for lack of proper inquiry. The assessee argued that no consequential order has been passed by the AO since the revisionary order, rendering the appeal infructuous.

What were the issues?

Whether an appeal against a revisionary order is maintainable when no consequential assessment order has been passed and the time limit for passing such an order has expired.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, MP

Before: HON’BLE SHRI KUL BHARAT & SHRI G. D. PADMAHSHALI

For Appellant: Mr Sumit Nema [‘Ld. AR’]
For Respondent: Mr Dhananjay Wanjari [‘Ld. DR’]
Pronounced: 20/08/2026

PER G. D. PADMAHSHALI; The present appeal is filed by the assessee u/s 253(1) of the Income Tax Act, 1961 [‘the Act’] thereby challenging the revisionary order passed by Ld. the Pr. Commissioner of Income Tax-2, Jabalpur [‘Ld. PCIT’] u/s 263 of the Act which ascended out order of assessment passed u/s 143(3) r.w.s. 147

of the Act passed by the Income Tax Officer, Ward-2, Satna

[‘Ld. AO’] for assessment year 2013-14 [‘AY’]

ITAT-Jabalpur Varsha Nema Vs PCIT ITA No. 014/JAB/2020 AY: 2013-14

2.

When the case was called for hearing, the Ld. Counsel appearing for the appellant assessee at the ou

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 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →