SUBHASH CHANDRA AGRAWAL,SUBHASH CHANDRA GRAIN MERCHANT vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 1, AAYKAR BHAWAN , ARERA HILLS, HOSHANGABAD ROAD

ITA 550/IND/2024Status: DisposedITAT Indore21 May 2026AY 2013-1418 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the issue of the defective notice under section 148 was already pending before the CIT(A) in the first appeal against the reassessment order. Allowing the current appeal would lead to multiplicity of proceedings and was against the ends of justice.

What were the facts?

The assessee filed an appeal against an order passed by the PCIT under section 263. The assessee's primary contention was that the reassessment notice under section 148 was defective, a ground also being agitated in a pending first appeal before the CIT(A).

What were the issues?

Whether a challenge to a defective notice under section 148 can be raised in an appeal against a section 263 order when the same issue is pending before the CIT(A) in the first appeal against the reassessment order.

Which sections of the Income-tax Act were involved?

Section 263,Section 148,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Respondent: Shri Anup Singh, CIT DR
Hearing: 14.05.2026Pronounced: 21.05.2026

Per Paresh M Joshi, J.M.:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act

for the sake of brevity] before this tribunal, as & by way of an appeal. The Assessee is aggrieved by the order dated

20.03.

2024 passed by the Ld. PCIT-1 u/s 263 of the Act,

which is hereinafter referred to as the “Impugned order”.

The Relevant Assessment year is 2013-14 and the SHRI SUBHASH CHANDRA AGRAWAL ITA No. 550/Ind/2024 - A.Y.2013-14

corresponding previous year period is from 01.04.2012 to 31.03.2013

2.

Factual Matrix

2.

1 That as and by way of an Assessm

The order continues below.

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