AGLOWMED LIMITED,PATNA vs. DC/AC, CIR-1, PATNA, PATNA

ITA 527/PAT/2025Status: DisposedITAT Patna08 June 2026AY 2013-145 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment order was void-ab-initio as the AO failed to obtain mandatory approval before issuing the notice under Section 148. Therefore, the subsequent proceedings were vitiated.

What were the facts?

The assessee claimed agricultural income from the sale of agricultural land. The Assessing Officer (AO) reopened the assessment under Section 147 and treated the sale proceeds as long-term capital gains. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the assessment proceedings were valid without mandatory approval for issuing notice under Section 148. Whether the AO correctly treated the sale of agricultural land as capital gains.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 148A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

For Appellant: Shri Ravi Shankar, AR
For Respondent: Md. AH Chowdhury, CIT (DR)
Hearing: 20.05.2026Pronounced: 08.06.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Patna-3 [hereinafter referred to as “the Ld. CIT(A)] dated 12.09.2025, DIN & order No.

2 Aglowmed Limited; AY 2013-14 ITBA/NFAC/S/250/2025-26/1080684982(1), on the following grounds of appeal: -

“The appellant objects to the order dated 12 September 2025 passed under Section 250 of the Income tax Act by the Commissioner of Income tax (Appeals), National Faceless Appeal Centre [CIT(A)] on the following among other grounds:

1.

The order

The order continues below.

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