PUMA CROP CARE,AMRAVATI vs. INCOME TAX OFFICER WARD-4, AMRAVATI, AMRAVATI

ITA 377/NAG/2026Status: DisposedITAT Nagpur14 July 2026AY 2013-201411 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reassessment proceedings were not sustainable as the issue of 'Scheme and Discount' expenses was already examined during the original assessment. Initiating reassessment based on the same material amounted to a 'change of opinion', which is impermissible.

What were the facts?

The assessee's assessment was reopened under Section 147 after an initial scrutiny assessment. The Assessing Officer (AO) disallowed cash payments exceeding Rs. 20,000 for 'Scheme and Discount' and petrol expenses under Section 40A(3). The CIT(A) confirmed the addition.

What were the issues?

Whether reassessment proceedings under Section 147 are valid when based on a mere change of opinion on already examined material. Whether cash payments for 'Scheme and Discount' and petrol expenses are disallowable under Section 40A(3).

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 40A(3),Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Bhavesh Moriyani, Adv
For Respondent: Shri Surjit Kumar Saha, Sr.DR
Hearing: 17.06.2026Pronounced: 14.07.2026

PER KHETTRA MOHAN ROY, AM:

This appeal filed by the assessee is directed against the order of ADDL/JCIT (Appeals)-2, Ahmedabad, (for short, “CIT(A)”), dated 31/03/2026 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is emanating from the assessment order dated 10.12.2018 passed u/s. 147 r.w.s. 143(3) of the Act by the ITO, Ward-4, Amravati for the Assessment Year (AY) 2013-14. 2. Assessee has raised the following grounds of appeal:

“1. On the facts and circumstances of the case, the Learned ADDL/JCIT(A)-2 Ahmedabad failed to consider the adjournment applications filed by the assessee. Without granting proper opportunity, order passed is illegal, invalid & against the principles of natural justice.

2.

On the facts and circumsta

The order continues below.

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