INCOME TAX OFFICER, WARD-1(2)(2), VADODARA, VADODARA vs. PREMAL GANDHI, VADODARA

ITA 489/AHD/2026Status: DisposedITAT Ahmedabad23 June 2026AY 2018-194 pages
AI SummaryRemanded

What were the facts?

The Revenue's appeal and assessee's cross-objections concern an assessment order where notices under Section 148A and 148 were issued by a Jurisdictional Assessing Officer, but the assessment was passed by a Faceless Assessing Officer. The CIT(A) had quashed the assessment on this ground.

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the matter for fresh adjudication. This is to consider the retrospective insertion of Section 147A of the Act and to decide the factual issues on merits.

What were the issues?

The primary issue was the validity of assessment proceedings when notices were issued by one officer and the assessment was completed by another, in light of subsequent legislative amendments.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148,Section 147A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Ms. Urvashi Shodhan, A.R
For Respondent: Shri Abhijit, Sr. DR
Hearing: 22/06/2026Pronounced: 23/06/2026

Per Sanjay Garg, Judicial Member:

The captioned appeal by the Revenue and corresponding cross objections by the assessee have been preferred against the order of the Ld. Commissioner of Income Tax (Appeals),

ITA No.489/Ahd/2026 A.w. CO No.19/Ahd/2026 [Premal Gandhi] A.Y. 2018-19 - 2 –

National Faceless Appeal Centre (hereinafter referred to as “NFAC”), Delhi (hereinafter referred to as “CIT(A)”), dat

The order continues below.

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