JOYASHREE GHOSH,JAMSHEDPUR vs. INCOME TAX OFFICER, WARD -2(1), JAMSHEDPUR, JAMSHEDPUR

ITA 307/RAN/2025Status: DisposedITAT Ranchi24 April 2026AY 2017-184 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice under Section 148 was invalid because the approval for its issuance was granted by the Principal Commissioner of Income Tax (PCIT) instead of the Principal Chief Commissioner of Income Tax (Pr. CCIT), as required by Section 151(ii) for notices issued beyond three years. Consequently, the entire reassessment proceedings were quashed.

What were the facts?

The assessee challenged the reassessment proceedings initiated under Section 147 of the Income Tax Act, 1961, on grounds of limitation and improper authorization for issuing the notice under Section 148. The notice was issued beyond three years from the end of the relevant assessment year.

What were the issues?

Whether the notice issued under Section 148 was valid when the approval for its issuance was not obtained from the 'specified authority' as per Section 151 of the Act, and if the notice was issued beyond the time limit prescribed under Section 149.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 149,Section 151

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: S/SHRI GEORGE MATHAN & RATNESH NANDAN SAHAY

For Appellant: Shri Vishal Kumar, AR
For Respondent: Shri Kailash V Gautam, ld Sr. DR
Hearing: 24/04/2026Pronounced: 24/04/2026

Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 07.07.2025 in Appeal No. NFAC/2016-17/10255027 for the assessment year 2017-18. 2. Shri Vishal Kumar, ld AR appeared for the assessee and Shri Kailash V Gautam, ld Sr. DR appeared for the revenue.

3.

At the outset, ld AR of the assessee has a challenged the proceedings u/s. 147 of the Act by issue of notice u/s.148 on the ground of limitation. He stated

P a g e 1 | 4 Assessment Year : 2017-18

that as per Section 149(1)(a) of the Act, a notice under Section 148 can be issued upto three years from the end of the relevant assessment year, which in the present case relatable to AY 2017-18 would be 31.

The order continues below.

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