SATYA PRAKASH SONI,LUCKNOW vs. INCOME TAX OFFICER, LUCKNOW

ITA 133/LKW/2025Status: DisposedITAT Lucknow23 June 2026AY 2013-201415 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice under Section 148 was bad in law and the subsequent assessment was void ab initio. This was because the AO's belief that income had escaped assessment was based on incomplete facts, including the erroneous assumption that no return was filed and a lack of awareness of prior examination of the transaction by his predecessor.

What were the facts?

The Assessing Officer (AO) reopened the assessment for AY 2013-14 based on information that the assessee sold immovable property for Rs. 2,61,00,000/- while the stamp value was Rs. 10,21,87,000/-, leading to a proposed addition under Section 50C. The AO also noted the assessee had not filed a return. The AO referred the property valuation to a technical unit but completed the assessment without receiving the report.

What were the issues?

Whether the reopening of assessment under Section 147 was valid given the alleged non-filing of return and the AO's belief being based on incomplete facts and change of opinion. Whether the assessment order was void ab initio due to a defective notice under Section 148.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 50C,Section 155,Section 153,Section 56(2),Section 151

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW ‘A’ BENCH, LUCKNOW

Hearing: 25.03.2026Pronounced: 23.06.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal against the order of the ld. CIT(A) under section 250 of the Income Tax Act, 1961 dated 5.12.2024, wherein the ld. CIT(A) has partly allowed the appeals of the assessee that were filed against the order of the Assessing Officer under section 147 r.w.s. 143(3) for the A.Y. 2013-14 on 27.03.2022. The grounds of appeal are as under:- “1. BECAUSE the entire assessment proceedings commencing with recording of reason to believe and concluding with passing of the assessment order dated 27.03.2022 are void ab initio as the very formation of the assessment stands vitiated on account of juri ictional infirmity and breach of mandatory procedure and consequently, the said assessment order deserved to be held as illegal, bad i

The order continues below.

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