BRIJESH MUTHALAMKUNNATH,PALAKKAD vs. INCOME TAX OFFICER, WARD 1, PALAKKAD

ITA 964/COCH/2025Status: HeardITAT Cochin11 August 2026AY 2013-144 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the Assessing Officer passed the rectification order without properly considering the assessee's explanation, rejecting it on a technical ground. The CIT(A) dismissed the appeal as infructuous due to subsequent rectification orders.

What were the facts?

The assessee filed stay petitions and appeals against rectification orders that enhanced tax and interest demands. The Assessing Officer invoked Section 154 for alleged non-levy of interest under Section 234A(3) due to non-filing of a return under Section 148. The assessee's reply was rejected on a technicality of signature.

What were the issues?

Whether the Assessing Officer properly considered the assessee's explanation before passing a rectification order under Section 154, and whether interest under Section 234A(3) was correctly chargeable.

Which sections of the Income-tax Act were involved?

Section 154,Section 234A,Section 148,Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI KESHAV DUBEY&

For Respondent: Ms. Neethu S, Snr DR

PER PRASHANT MAHARISHI, VICE – PRESIDENT

1.

These two stay petitions have been filed by the assessee for the assessment years 2013-14 and 2014-15. They arise from the order passed by the Commissioner of Income Tax (Appeals), Kochi-3, dated 25 September 2025, for the assessment years 2013-14 and 2014-15. 2. The learned Authorised Representative, CA Shreya S. Samuel, appeared for the assessee, and the learned Departmental Representative, Ms. Neethu S., appeared for the Revenue. Both parties were heard.

3.

The learned Authorised Representative submitted that the issue was highly deb

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 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →