AMINES AND PLASTICIZERS LTD,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1, GUWAHATI

ITA 149/GTY/2025Status: DisposedITAT Guwahati24 August 2026AY 2014-1521 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that when the basis for reassessment is solely derived from incriminating material found during a third-party search, the assessment proceedings must be initiated under Section 153C, not Section 148. Since the assessment was based entirely on the Dishman Group search, the notice under Section 148 and the subsequent assessment orders were quashed.

What were the facts?

The assessee's case was reopened under Section 148 based on information from a search on a third party (Dishman Group). The assessee argued that the reopening should have been under Section 153C, as no independent material was found. The Assessing Officer and CIT(A) upheld the reopening under Section 148.

What were the issues?

Whether reopening of assessment under Section 148 is valid when the entire basis is information from a search on a third party, or if Section 153C should have been invoked.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144B,Section 153C,Section 153A,Section 153B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI “DB” BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

For Appellant: Shri Jay N. Bhansali, AR
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 25.06.2026Pronounced: 24.08.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

These captioned Appeals are filed by the Assessee against the orders of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 28.01.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Years2013-14, 2014-15 and 2015-16 respectively.

2.

Since the captioned Appeals have been filed by the single Assessee, having identical issues to be decided, the above Appeals are heard together and decided vide this common order.

ITA Nos.148 to 150/GTY/2025 Amines and Plasticizers Limited; A.Ys: 2013-14 to 2015-16

3.

There is a delay of 68 days in f

The order continues below.

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