KHALID MOHD. KHAN,VILLAGE CHHAN, POST MISROD, BHOPAL, MADHYA PRADESH vs. INCOME TAX OFFICER 2(3) BHOPAL, AAYKAR BHAWAN BHOPAL

ITA 1084/IND/2025Status: DisposedITAT Indore21 May 2026AY 2013-1439 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the notice under Section 148 was issued on April 1, 2021, the reassessment proceedings were governed by the substituted provisions introduced by the Finance Act, 2021. Compliance with Section 148A was a mandatory condition precedent. As the AO failed to follow this procedure, the notice was void ab initio, and the consequent assessment was unsustainable.

What were the facts?

The Assessing Officer (AO) reopened the assessee's case for AY 2013-14 and issued a notice under Section 148. Although the notice was dated March 31, 2021, it was dispatched and delivered to the assessee on April 1, 2021. The AO did not follow the mandatory procedure under Section 148A before issuing the notice.

What were the issues?

Whether the reassessment proceedings initiated by issuing a notice under Section 148 on April 1, 2021, without following the mandatory procedure under Section 148A, are valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 149,Section 115BBE,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Shri Gagan Tiwari & Ms. Priyal Jain, ARs
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 12.05.2026Pronounced: 21.05.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first appeal dated 02.12.2025 passed by learned Commissioner of Income-Tax (Appeals)-National Faceless Appeal Centre, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 30.03.2022 passed by learned National Faceless Assessment Centre [“AO”] u/s 147 r.w.s. 144 & 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2013-14, the assessee has filed this appeal.

Khalid Mohd. Khan ITA No. 1084/Ind/2025 – AY 2013-14

2.

The background facts leading to present appeal are such that the assessee-individual filed his return of income of AY 2013-14 declaring a total income of Rs. 7,40,440/- u/s

The order continues below.

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