AFAJAL GULAMALI FOJ,SURAT vs. ITO, WARD-3(2)(6), SURAT

ITA 14/SRT/2026Status: DisposedITAT Surat10 August 2026AY 2018-198 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, citing substantial justice over technicalities. It held that the approval for reopening the assessment beyond three years was obtained from the incorrect authority (Principal Commissioner instead of Principal Chief Commissioner), rendering the notice under Section 148 invalid.

What were the facts?

The appeals concerned assessment year 2018-19 and involved reopening of assessments under Section 147. The assessees faced delays in filing their appeals before the CIT(A) and the Tribunal, citing lack of education and awareness of online procedures. The primary issue was the validity of the notice issued under Section 148 for reopening the assessment.

What were the issues?

Whether the reassessment proceedings are valid when the approval for issuing notice under Section 148, after the expiry of three years, was obtained from the Principal Commissioner instead of the Principal Chief Commissioner.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 151

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri P M Jagasheth, CA
For Respondent: Shri Ajay Uke, Ld. Sr. DR
Hearing: 19/05/2026

Per, Dr. Arjun Lal Saini, AM : Captioned two appeals filed by the different assessees, pertaining to same assessment year 2018-19, are directed against the separate orders passed under section 250 of t

The order continues below.

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