GULSHAN VOHRA,AMRITSAR vs. INCOME TAX OFFICER WARD NO 4(2), AMRITSAR, AMRITSAR

ITA 436/ASR/2025Status: DisposedITAT Amritsar27 May 2026AY 2012-1318 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that valid service of the statutory notice under Section 148 is a mandatory requirement for assuming jurisdiction. Due to disputed service of notice and potential jurisdictional issues, the matter was remanded back to the AO for fresh assessment.

What were the facts?

The assessee's return for AY 2012-13 was filed before AO Ward-5. Subsequently, AO Ward-4 issued a notice under Section 148, claiming service by affixation after speed post was returned unserved at a different address. The assessment was completed ex-parte, treating the entire sale consideration as capital gains.

What were the issues?

The key issues were the validity of service of notice under Section 148, the jurisdiction of the Assessing Officer, and whether the rural agricultural land constituted a capital asset.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144,Section 250,Section 271F,Section 271(1)(b),Section 271(1)(c),Section 234A,Section 234B,Section 124(3),Section 292B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: DR. DIPAK P. RIPOTE & SH. UDAYAN DAS GUPTA

Hearing: 16.03.2026

Per: Udayan Dasgupta, JM:

This appeal is filed by the assessee against the order of ld. CIT(A), NFAC, Delhi, passed u/s 250 of the IT Act, 1961 ( henceforth the Act ) dated 19.03.2025, which has emanated from the order of the AO, Ward- 4 (2), Amritsar, passed u/s 147 r.w.s. 144 of the Act, dated 09.12.2019. 2. The grounds of appeal raised in Form 36 are as follows:

“1. That the Learned Assessing Officer erred in law by imposing tax and penalties on appellant where no service of notice under section 1418 of the income Tax Act 1961 was ever done by learned assessing officer through speed post and by way of affixture. Assessment Year: 2012-13 2

Without services of notice the addition has to be deleted for t

The order continues below.

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