GANESH KAMALKISHORE NIMODIYA,YAVATMA vs. ITO WARD 4(1), YAVATMAL

ITA 130/NAG/2025Status: DisposedITAT Nagpur31 August 2026AY 2015-1618 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assumption of jurisdiction under Section 147 was vitiated because the assessment should have been initiated under Section 153C, given the reliance on materials found during a search in another entity. The defect was considered non-curable.

What were the facts?

The assessee's case was reopened under Section 147 based on information from a search in another entity, indicating the assessee maintained a bank account with them. The assessee failed to appear, leading to an addition under Section 69A. The assessee contended that Section 153C should have been invoked instead of Section 147.

What were the issues?

Whether the reopening of assessment under Section 147 was valid when the information originated from a search in another entity, or if Section 153C was the appropriate provision to invoke.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 153C,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, NAGPUR

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROY

Hearing: 08.06.2026Pronounced: 31.08.2026

PER ANUBHAV SHARMA, JM:

These appeals preferred by the Assessee against the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the First Appellate Authority or ‘the FAA’ for short) in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short) passed u/s 147 r.w.s 144 read with P a g e | 2 ITA Nos. 130 & 131/Nag/2025 Ganesh Kamalkishore Nimodiya (AYs: 2015-16 & 2016-17) section 144B of the Income-tax Act, 1961 (here

The order continues below.

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