INCOME TAX OFFICER WARD 1(2), NAGPUR vs. SHUTTLE POWER PRIVATE LIMITED ALIAS JINBHUVISH POWER PRIVATE LIMITED, NAGPUR

ITA 638/NAG/2025Status: DisposedITAT Nagpur18 June 2026AY 2018-194 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the NFAC's order was not sustainable as it relied on provisions that came into effect after the assessment was made. The original assessment was passed under Section 143(3) after due inquiry, not on best judgment basis.

What were the facts?

The Revenue appealed against an order by the NFAC which set aside an assessment order to the Assessing Officer for a fresh assessment. The NFAC's order was based on powers that came into effect from October 1, 2024. The Revenue contended that the original assessment was not made under Section 144 and thus NFAC could not set it aside.

What were the issues?

Whether the NFAC correctly exercised its powers by setting aside an assessment order passed under Section 143(3) based on later enacted provisions. The validity of the NFAC's assumption of powers under Section 251.

Which sections of the Income-tax Act were involved?

Section 250,Section 251,Section 144,Section 143(3),Section 133(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Hitesh P. Shah, CA
For Respondent: Shri Pankaj Kumar, CIT DR
Hearing: 17.06.2026Pronounced: 18.06.2026

PER ANUBHAV SHARMA, JM:

These appeals filed by the Revenue are directed against the order of Ld. Commissioner of Income Tax (Appeals)/ NFAC, Delhi (for short, “CIT(A)”), dated 20/08/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”), for the Assessment Year (AY) 2018-19. 2. On hearing both the sides, we find that National Faceless Appeal Centre, Delhi, has passed order assuming powers under clause (a) of sub–Section 1 of Section 251 of the Act which have come into effect from 1 st October, 2024 whereby impugned assessment order has been set aside to the files of Assessing Officer for afresh assessment. Department has ch

The order continues below.

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