M/S BABA SHAD BHURA PARBANDHAK KAMETY,HARYANA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, HARYANA

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ITA 8099/DEL/2025Status: DisposedITAT Delhi15 July 2026AY 2018-192 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that a previous appeal by the assessee had already quashed the reopening of assessment. Consequently, the PCIT's revision proceedings under Section 263 were rendered invalid. The Tribunal accepted the assessee's ground in its entirety.

What were the facts?

The assessee's appeal pertains to the Assessment Year 2018-19, challenging the PCIT(A)'s order which involved proceedings under Section 147 r.w.s. 144B of the Income Tax Act. The PCIT(A) had revised the Assessing Officer's reassessment order, deeming it erroneous and prejudicial to the revenue.

What were the issues?

The primary issue was the validity of the reassessment proceedings initiated under Section 147, which was subsequently challenged through revision proceedings under Section 263. The Tribunal had to determine if the revision was sustainable given the prior quashing of the reopening.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI SANJAY AWASTHI

For Appellant: Dr. Rakesh Gupta, Adv
Hearing: 29.06.2026Pronounced: 15.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 8099/Del/2025 Assessment Year: 2018-19

M/s Baba Shad Bhura Parbandhak Vs Principal Commissioner of Kamety Income Tax VPO Bahari, Assandh, Rohtak, Karnal- 132 039 Haryana Haryana (APPELLANT) (RESPONDENT) PAN No. AAEAB8259K

Assessee by: Dr. Rakesh Gupta, Adv. Sh. Somil Aggarwal, Adv. Revenue by : Sh. Bhopal Singh, CIT DR

Date of Hearing: 29.06.2026 Date of Pronouncement: 15.07.2026 ORDER

This assessee’s appeal for Assessment Year 2018-19 arises against the Principal Commissioner of Income Tax(Appeals) (for short, ‘PCIT(A)’), Rohtak’s order dated 21.03.2025, passed in DIN & order No. ITBA/REV/F/REV5/2024-25/1074837297(1), involving proceedings u/s 147 r.w.s. 144B of the Income Tax Act, 1961; hereinafter referred to as, “the Act”.

Heard both the parties at length. Case file perused.

2 2. We notice at the outset that there is hardly a need for the tribunal to delve with the relevant factual matrix at length so far as the learned PCIT’s impugned action assuming section 263 revision jurisdiction for terming the Assessing Officer’s re-assessment framed on 30.03.2023 as erroneous one causing prejudice to interest of the revenue; is concerned. This is for the precise reason that the assessee’s yet another appeal ITA no. 7515/Del/2025 heard and decided on 28.04.2026 has already got the impugned reopening quashed as a non-est one in the eyes of law which renders the PCIT’s section 263 revision proceedings has having not legs to stand going by Sublato fundamento cadit opus. We accept the assessee’s instant sole substantive ground in very terms.

All other pleadings between the parties on merits stand rendered academic.

3.

This assessee’s appeal is allowed.

Order Pronounced in the Open Court on 15.07.2026.

Sd/- Sd/- (SANJAY AWASTHI) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 15.07.2026 *Pooja Mittal, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR

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