RITU JAIN,MEERUT vs. NFAC, DELHI

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ITA 8709/DEL/2025Status: DisposedITAT Delhi19 May 2026AY 2014-154 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 of the Act was indeed barred by limitation, as it was issued beyond the 'surviving period' as per the Supreme Court's ruling in Rajiv Bansal. Consequently, the reassessment proceedings were quashed.

What were the facts?

The assessee appealed against an order confirming additions made by the Assessing Officer. The primary contention was that the notice issued under Section 148 of the Income Tax Act was barred by limitation.

What were the issues?

Whether the notice issued under Section 148 of the Income Tax Act for reassessment proceedings was barred by limitation based on the time limits prescribed by the Supreme Court.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 148,Section 148A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

For Appellant: Shri G. Srinivasa Rao(through VC) and Shri
Hearing: 11/05/2026Pronounced: 19/05/2026

1 ITA No. 8709/Del/2025 Ritu Jain Vs. NFAC

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 8709/Del/2025 (A.Y 2014-15) Ritu Jain V Assistant Commissioner of GF 8, Narain Mazil Plot No. 23, Plot s Income Tax, Circle-52(1) Delhi No. 57A & 58A, Flat No. 401, Gurgaon. Haryana Connaught Palce, Delhi PAN: AAMPJ9477G Appellant Respondent Assessee by Shri G. Srinivasa Rao(through VC) and Shri Naval Vashist, Adv Revenue by Sh. Choudhary N. C. Roy, Sr. DR Date of Hearing 11/05/2026 Date of Pronouncement 19/05/2026 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of

Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal

Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 07/11/2025 for

the Assessment Year 2014-15.

2.

Brief facts of the case are that, an assessment order came to be

passed u/s 147 read with Section 144B of the Income Tax Act, 1961

(‘Act’ for short) vide order dated 26/05/2023 by making certain

additions. Aggrieved by the assessment order dated 26/05/2023,

Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A)

vide order dated 07/11/2025, dismissed the Appeal filed by the

Assessee by confirming the additions made by the A.O. Aggrieved by

2 ITA No. 8709/Del/2025 Ritu Jain Vs. NFAC

the order of the Ld. CIT(A) dated 07/11/2025, the Assessee preferred

the present Appeal.

3.

The Ld. Counsel for the Assessee addressing on Ground No. 1,

vehemently submitted that the notice issued u/s 148 of the Act dated

25/07/2022 was barred by limitation, as per the ratio laid down by

the Hon'ble Supreme Court of India in the case of Union of India Vs.

Rajveev Bansal Civil Appeal No. 3005/2022 dated 04/05/2022.

4.

Per contra, the Ld. Departmental Representative submitted that

Ground No. 1 of the Assessee regarding the contention that notice

issued u/s 148 of the Act is barred by limitation does not have merit.

Further submitted that, issuing of the notice and the initiation of re-

assessment proceedings are well within the limitation, thus relying on

the order of the Lower Authorities, sought for dismissal of the Appeal.

5.

We have heard both the parties and perused the material

available on record. In the present case, Notice issued u/s 148 of the

Act dated 11/06/2021 was treated as show cause notice u/s 148A (b)

of the Act as per the amended provisions of Act w.e.f 01/04/2021.

Subsequently, following the Ashish Agarwal Judgment (supra)

another notice was issued u/s 148A(b) of the Act on 22/05/2022 by

giving the time to the Assessee to submit the response by on or before

07/06/2022. In response to the said notice the appellant had

furnished her submissions on 10/06/2022. Thereafter the Ld.

3 ITA No. 8709/Del/2025 Ritu Jain Vs. NFAC

Assessing Officer passed the order u/s 148A(d) of the Act dated

25/07/2022 and issued the notice u/s 148 of the Act dated

25/07/2022.

6.

As per the ratio laid down by the Hon'ble Supreme Court of India

in the case of Rajeev Bansal (supra), the Revenue only had the

‘surviving period’ of 19 days calculated from the date of the deemed

notice i.e. 11/06/2021 to 30/06/2021 being the last date to issue the

notice. Since the clock restarted on 10/06/2022 i.e. the date on

which of reply is submitted by the appellant, the last date for issuing

the 148 of the Act notice would be 29/06/2022. But the notice u/s

148 of the Act was actually issued on 25/07/2022, which exceeded

the surviving period and the notice dated 25/07/2022 was delayed by

26 days and the same is barred by limitation as per the ratio laid

down by the Hon'ble Supreme Court in the case of Rajiv Bansal

(supra). Consequently, the re-assessment proceedings initiated

thereupon is hereby quashed.

7.

In the result, Appeal of the Assessee is allowed.

Order pronounced in the open court on 19th May, 2026

Sd/- Sd/-

(NAVEEN CHANDRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 19 .05.2026 R.N, Sr.P.S*

4 ITA No. 8709/Del/2025 Ritu Jain Vs. NFAC

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