MANOJ SHARMA, LEGAL HEIR OF LATE SHRI KAILASHCHAND SHARMA,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

ITA 491/RPR/2025Status: DisposedITAT Raipur31 August 2026AY 2013-1412 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reassessment proceedings were time-barred. Following the Supreme Court's decisions in Rajeev Bansal and the Bombay High Court's ruling in Gurpreet Singh, the Tribunal found that the notice under Section 148 was issued beyond the permissible 'surviving time'.

What were the facts?

The assessee challenged the reassessment order, arguing that the notice under Section 148 was time-barred. The original notice was issued on 30.06.2021, and subsequent notices and replies were filed with delays, leading to the AO issuing the final notice beyond the 'surviving time' as per Supreme Court rulings.

What were the issues?

Whether the reassessment notice issued under Section 148 was time-barred considering the 'surviving time' as per Supreme Court judgments. Whether the provisions of Section 148A(d) extend the time limit for issuing notice under Section 149(1).

Which sections of the Income-tax Act were involved?

Section 148,Section 148A,Section 149

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “DB”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri R.B Doshi, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 17.06.2026Pronounced: 31.08.2026

PER PARTHA SARATHI CHAUDHURY, JM:

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 10.06.2025 for the assessment year 2013-14 as per the grounds of appeal on record.

2.

The brief facts in this case are as follows: “Vide ground no. 3(c) of appeal memo, the appellant has challenged the validity of reassessment order since n

The order continues below.

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