KOMAL SHUKLA ,AHMEDABAD vs. THE ITO, WARD-3(3)(2), AHMEDABAD

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1762/Ahd/2025 (िनधा�रण वष� / Assessment Year : 2015-16) बनाम Komal Shukla ITO / C/o. Divyang Shah & Co. Ward-3(3)(2), Ahmedabad Vs. Chartered Accountants, 201, 2nd Floor, Devashish Complex, Nr. Regenta Central Antarim Hotel, Off CG Road, Ahmedabad, Gujarat - 380009 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : CVXPS1828J (Appellant) .. (Respondent) अपीलाथ� ओर से /Appellant by : Shri Divyang Shah, A.R. ��यथ� क� ओर से/Respondent by : Shri Rohit Aasudani, Sr. DR

Date of Hearing 22/04/2026 Date of Pronouncement 20/07/2026

(आदेश)/ORDER Per Sanjay Garg, Judicial Member:

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (hereinafter referred to as “NFAC”), Delhi (hereinafter referred to as “CIT(A)”), dated 14.08.2025 passed under Section 250 of the Income Tax Act, 1961 (hereinafter

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referred to as the “Act”) and relates to Assessment Year (A.Y.) 2015-16.

“1. Whether on facts and in circumstances of the case and in law. Ld. CIT(A) has erred in making addition of Rs.1,37,35,000/- as undisclosed/unexplained Income? 2. Whether, on facts and in circumstances of the case and in law, Ld. AO erred in issuing notice u/s. 148 of the act?” 3. The assessee, in this appeal, is aggrieved by the action of the Ld.CIT(A) in confirming the addition of Rs.1,37,35,000/-, made by the Assessing Officer (in short ‘the AO’) as undisclosed cash credits allegedly received as accommodation entry from the entities controlled by Shri Jignesh Shah and Sanjay Shah, who allegedly were involved in providing accommodation entries. It has been contended that though the date mentioned on the notice u/s 148 of the Act is 31.03.2021, however, the same was issued by the AO on 16.04.2021. There was a change of substantive procedure by way of amendment to the provisions relating to reopening of the assessment u/s 147/148 of the Act from 01.04.2021. The AO is supposed to comply with the provisions contained u/s 148A, 148 and limitation prescribed u/s 149 of the Act is applicable and further, the approval to issue notice of the competent authority has to be taken as prescribed in the amended provisions of Section 151 of the Act. Admittedly, in this case, the AO has not followed the procedure prescribed for reopening of the

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assessment as per the amended provisions w.e.f. 01.04.2021. He has proceeded under the old provisions, which were in force prior to 01.04.2021. The Ld. Counsel, in this respect, has brought our attention to paper book page nos. 25 & 26, which is a copy of the downloaded e-proceedings from the Income Tax Portal in the case of the assessee, which shows that the notice u/s 148 of the Act, having DIN No. ITBA/AST/S/148/2020-21/1032029673(1), was issued on 16.04.2021 and, hence, the said notice is void and invalid in the eyes of law. In view of the provisions of the amended provisions of Section 147, 148, 148A, 149 & 151 of the Act w.e.f. 01.04.2021. Therefore, the impugned assessment order is not legally sustainable and the same is, accordingly, quashed.

This Order pronounced on 20/07/2026 under Rule 34(4) of the ITAT Rules Sd/- Sd/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 20/07/2026 S. K. SINHA True Copy आदेश क� �ितिल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��यथ� / The Respondent. 2. संबंिधत आयकर आयु� / Concerned CIT 3. आयकर आयु�(अपील) / The CIT(A)- 4. 5. �वभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad