NEETU AWLA,GURUHARSAHAI vs. INCOME TAX OFFICER, FIROZPUR

ITA 371/ASR/2025Status: DisposedITAT Amritsar28 April 2026AY 2020-202121 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the PCIT did not provide a reasonable opportunity to the assessee to present their case in the revision proceedings. The limited time provided and the procedural irregularities violated the principles of natural justice.

What were the facts?

The assessee declared agricultural income, but failed to provide sufficient supporting documents for expenses and land holdings. The Assessing Officer added the income as unexplained income from other sources. The Principal Commissioner of Income Tax (PCIT) initiated revision proceedings under Section 263.

What were the issues?

Whether the revision proceedings initiated by the PCIT under Section 263 were valid, considering the opportunity provided to the assessee and adherence to principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 263,Section 68,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. UDAYAN DASGUPTA & SH. KRINWANT SAHAY

Hearing: 17.02.2026

Heard together (3 matters)

I.T.A. No. 371/Asr/2025
I.T.A. No. 369/Asr/2025
I.T.A. No. 368/Asr/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per Udayan Dasgupta, J.M.:

These three appeals are filed by the assessee against the order of the ld. PCIT, Amritsar-1, e

The order continues below.

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