KRIPA AMAR ALVA,MANGALORE vs. INCOME TAX OFFICER, WARD-1(2), MANGALORE

ITA 1410/BANG/2025Status: DisposedITAT Bangalore31 August 2026AY 2010-118 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the reassessment proceedings were not sustainable in law because the Assessing Officer did not dispose of the assessee's objections by passing a speaking order, as mandated by judicial precedents.

What were the facts?

The assessee challenged the validity of reassessment proceedings initiated under Section 147 of the Income Tax Act. The assessee argued that the Assessing Officer failed to dispose of objections against the reopening by way of a separate speaking order before completing the assessment.

What were the issues?

Whether the reassessment proceedings are valid when the Assessing Officer fails to dispose of the assessee's objections against reopening by way of a speaking order.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

For Appellant: Shri Srinivas Kamath, CA
For Respondent: Shri N Balusamy, JCIT (DR)
Hearing: 17.06.2026Pronounced: 31.08.2026

PER WASEEM AHMED, ACCOUNTANT MEMBER:

These appeals are filed by the assessee against the order of the ld. CIT(A) for the Assessment Years 2010-11 & 2011-12. 2. The assessee has challenged the validity of the assessment framed under section 147 of the Act on the ground that the objections raised by the assessee against the reopening of the assessment were not disposed of by the Assessing Officer by way of a separate speaking order before completion of the assessment proceedings.

ITA No.1410 & 1411/Bang/2025 2.1 The necessary facts emerging from the records available before us reveal that a notice under section 148 of the Act was issued

The order continues below.

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