ANITA MEHTA,JODHPUR vs. ACIT CENTRAL CIRCLE-2, JODHPUR

ITA 990/JODH/2025Status: DisposedITAT Jodhpur12 August 2026AY 2014-157 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that there was a disconnect between the material furnished by the assessee and the premise on which the appeals were disposed of by the CIT(A). Therefore, the matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

A search and seizure action was conducted, leading to assessment proceedings under section 153A. The assessee claimed that the CIT(A) disposed of appeals without considering their detailed written submissions and supporting documents.

What were the issues?

Whether the CIT(A) properly considered the assessee's submissions and evidence before passing the appellate orders. The scope of assessment under section 153A in relation to assessments that had attained finality before the search.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI AMIT SHUKLA, HON’BLE & SHRI GIRISH AGRAWAL, HON’BLE

For Appellant: CA (Physical)
For Respondent: DR (Physical)

PER BENCH: The above captioned appeals have been filed by the assessee against separate impugned orders dated 10.09.2025, passed by the Ld. CIT(A)-5, Jaipur, in relation to the assessments framed under section 153A read with section 143(3) of the Income-tax Act, 1961, for the Assessment Years 2012-13 to 2016-17. Since the facts leading to these appeals and the principal grievance raised by the assessee arise from the same set of search proceedings, all these appeals were heard together and are being disposed of by way of this consolidated order. Asst. Years: 2015-16, 2016-17, 2012-13, 2013-14 & 2014-15

2.

The brief facts, insofar as relevant for

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 132

All 14,598 judgments and leading authorities on Section 132 →

Recent GST High Court judgments

Search GST case law →