JITENDRA SINGH,KANPUR vs. I.T.O.-1(3(5), KANPUR

ITA 791/LKW/2025Status: DisposedITAT Lucknow27 May 2026AY 2014-154 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that passing an order on rectification before considering the pending appeal against the original additions makes the order premature. Therefore, the matter was restored to the CIT(A) for consideration along with the quantum appeal.

What were the facts?

The Assessing Officer (AO) rectified an assessment order under Section 154 to apply Section 115BBE rates and levy interest under Sections 234A and 234B. The assessee argued that a pending appeal against the original quantum addition should be considered first, and the rectification order was passed without notice to all legal heirs.

What were the issues?

Whether a rectification order is premature when the original appeal against the quantum addition is still pending. Whether the rectification order is valid without issuing notice to all legal heirs.

Which sections of the Income-tax Act were involved?

Section 154,Section 115BBE,Section 234A,Section 234B,Section 250

AI-generated summary — verify with the full judgment below

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

Hearing: 07.04.2026Pronounced: 27.05.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC wherein the ld. CIT(A), vide his order under section 250 of the Income Tax Act, 1961 dated 11.09.2025, has dismissed the appeals of the assessee against the order under section 154 for the A.Y. 2014-15 passed by the ld. Assessing Officer on 22.07.2021. The grounds of appeal are as under:- “1. That on facts and in law the impugned order dated 11.09.2025 passed by the Commissioner of Income Tax (Appeals) u/s 250 of the Income Tax Act, 1961 is bad in law and void-ab-initio.

2.

That the facts and in law the CIT(Appeals) have erred in passing the impugned appellate order without considering the request of the appell

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 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →