MAHMEDRAZAK GULAMHUSEN DAVJI,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI

ITA 184/SRT/2026Status: DisposedITAT Surat17 August 2026AY 2014-1512 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 was time-barred as it was issued beyond the 'surviving time' as per the directions of the Supreme Court in the case of Union of India v. Rajeev Bansal. Consequently, the assessment order was quashed.

What were the facts?

The Assessing Officer (AO) issued a notice under Section 148 for reassessment for AY 2014-15. The assessee challenged the validity of this notice, arguing it was issued beyond the permissible time limit after considering the 'surviving time' as per Supreme Court judgments.

What were the issues?

The primary issue was whether the reassessment notice under Section 148 was issued within the permissible time limits prescribed by the Supreme Court's directions regarding the 'surviving time' for reassessment proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 149

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 29.07.2026Pronounced: 17.08.2026

Per B.M. Biyani, AM:

Feeling aggrieved by order of first appeal dated 18.12.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 01.03.2023 passed by learned Assessment Unit of Income-tax Department [“AO”] u/s 147 r.w.s. 144 & 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2014-15, the assessee has filed this appeal.

ITA No.184/SRT/2026, A.Y-2014-15 Mahmedrzak Gulamahusen Davji

2.

The background facts leading to present appeal are as under:

(i) The assessee-individual filed any return of income of AY 2014-15. (ii) Subsequently, on the bas

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 →