PAKSHAL IMPEX PVT. LTD.,MUMBAI CITY vs. ITO, WARD-5(2)(4)< MUMBAI, MUMBAI CITY

Q: What were the facts?

The assessee's case was reopened under Section 147 of the Income Tax Act, 1961, based on allegations of accommodation entries. A notice under Section 148 was issued by a Deputy Commissioner, but the assessee's declared income was below the threshold for that officer's jurisdiction as per CBDT Instruction No. 1/2011.

Q: What did the Tribunal hold?

The Tribunal held that the notice under Section 148 was issued by an officer without the requisite jurisdiction, making it void ab initio. Consequently, the assessment order passed pursuant to this notice was also quashed.

Q: What were the issues?

Whether a notice issued under Section 148 by an officer lacking pecuniary jurisdiction as per CBDT guidelines is valid, and if not, what is the consequence on the subsequent assessment order.

Q: Which sections of the Income-tax Act were involved?

Section 147, Section 148, Section 143(3), Section 69, Section 69C, Section 37(1), Section 40A(3), Section 40A(3A), Section 127, Section 143(2), Section 151

ITA 3428/MUM/2026Status: DisposedITAT Mumbai23 July 2026AY 2009-1015 pages

AI SummaryAllowed

What were the facts?

The assessee's case was reopened under Section 147 of the Income Tax Act, 1961, based on allegations of accommodation entries. A notice under Section 148 was issued by a Deputy Commissioner, but the assessee's declared income was below the threshold for that officer's jurisdiction as per CBDT Instruction No. 1/2011.

What did the Tribunal hold?

The Tribunal held that the notice under Section 148 was issued by an officer without the requisite jurisdiction, making it void ab initio. Consequently, the assessment order passed pursuant to this notice was also quashed.

What were the issues?

Whether a notice issued under Section 148 by an officer lacking pecuniary jurisdiction as per CBDT guidelines is valid, and if not, what is the consequence on the subsequent assessment order.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(3),Section 69,Section 69C,Section 37(1),Section 40A(3),Section 40A(3A),Section 127,Section 143(2),Section 151

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI

Before: HON’BLE & HON’BLE ARUN KHODPIA

For Respondent: Shri Ajay Soneji,Ld. D.R

Pronounced: 23.07.2026

Heard together (3 matters)

ITA 3428/MUM/2026

ITA 3429/MUM/2026

ITA 3430/MUM/2026

Read from the judgment's own cause title. This page is filed under one of them.

PER Bench: These appeals have been preferred by the ASSESSEE against the even order seven dated 30.06.2026, impugned herein, passed by the National Faceless Appeal Centre(NFAC)/Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short „the Act‟) for the A.Ys. 2009-10, 2010-11 and 2011-

The order continues below.

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