JASVINDER VEER SINGH ,KANPUR vs. INCOME TAX OFFICER , KANPUR

ITA 260/LKW/2026Status: DisposedITAT Lucknow15 May 2026AY 2012-134 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as not maintainable due to the unrectified defects and being barred by limitation. The assessee was granted liberty to approach the ITAT again if sufficient cause for the delay and defects is shown.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2012-13. The appeal suffered from significant defects, including unsigned documents and being filed beyond the prescribed time limit.

What were the issues?

The primary issues were the maintainability of the appeal due to unrectified defects and the appeal being filed beyond the limitation period.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 143(2),Section 148,Section 151,Section 50C,Section 69A,Section 80C,Section 253(3),Section 253(5)

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A) / Addl/JCIT(A)-1, Visakhapatnam, dated 22.01.2026, for the AY 2012-13. The assessee has raised the following grounds of appeal:

“1 That on the facts and in the circumstances of the case and in law, the Id. Assessing Officer has grossly erred in completing the reassessment u/s. 147 r.w.s. 143(3) of the Income-tax Act, 1961 without issuing and serving the mandatory statutory notice u/s. 143(2) of the Act. The issuance of notice u/s. 143(2) being a condition precedent and juri ictional requirement for framing an assessment or reassessment, the impugned reassessment order is void-a

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →