ARCHANA PATHAK SHRIVASTAVA,SEONI vs. INCOME TAX OFFICER, SEONI

ITA 170/JAB/2025Status: DisposedITAT Jabalpur21 August 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessment order was made without confronting the assessee with the material relied upon and without providing an effective opportunity to explain. The credit for TDS was also not given. Therefore, the matter was restored to the AO for fresh adjudication.

What were the facts?

The assessee, a government school teacher, did not file her return of income. The AO reopened the case based on salary income information and made an ex parte assessment of Rs. 39,06,000/- without allowing credit for TDS. The CIT(A) upheld the addition.

What were the issues?

Whether the assessment was made in violation of principles of natural justice and without proper opportunity to the assessee. Whether credit for TDS should be granted before raising demand.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI KUL BHARAT

For Appellant: Shri Abhijeet Shrivastava, Advocate
For Respondent: Shri Rahul Padha, JC-2

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC) dated 10.03.2025 pertaining to the assessment year 2018-19. The assessee has raised the following grounds of appeal: -

“1. That learned NFaC was not justified in upholding the order of the Ld. AO in view of the fact that the Assessment) was illegal, void and without juri iction.

2.

That the Ld AO and Appellate authority only on premises an opinion has made the addition without confronting it to the assessee. Due to lack of opportunity to represent the of the case, the assessment orde

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 147

All 49,210 judgments and leading authorities on Section 147 →

Latest GST High Court judgments

Search GST case law →