SOURABH MANOJ AGARWAL,SURAT vs. WARD 2(3)(4), SURAT

ITA 737/SRT/2025Status: DisposedITAT Surat18 August 2026AY 2017-1817 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 was invalid as it was issued beyond the 'surviving time' as per Supreme Court directions. Consequently, the assessment order was quashed.

What were the facts?

The assessee did not file a return for AY 2017-18. The AO reopened the case under Section 147, issuing a notice under Section 148. The assessee filed a return, but the AO made a substantial addition. The assessee appealed this assessment order.

What were the issues?

The primary issue was the validity of the reassessment notice issued under Section 148, specifically whether it was issued within the prescribed 'surviving time' limitations following Supreme Court judgments.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 253(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

For Appellant: Shri Rasesh Shah, CA
For Respondent: Shri Ashish Kumar, CIT (DR)
Hearing: 05.08.2026Pronounced: 18.08.2026

Per B.M. Biyani, AM:

Feeling aggrieved by order of first appeal dated 12.12.2024 passed by learned Commissioner of Income-Tax (Appeals)-National Faceless Appeal Centre, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 25.05.2023 passed by learned Assessment Unit of Income-tax Department [“AO”] u/s 147 r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment- Year [“AY”] 2017-18, the assessee has filed this appeal. Sourabh Manoj Agarwal

2.

The registry has informed that the present appeal is delayed by 131 days and therefore time-barred. During hearing, the Ld. AR for assessee explained the reasoning of delay. Subse

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 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →