M/S SALASAR MINERALS,DHANBAD vs. ACIT, CIRCLE-2, DHANBAD

ITA 364/RAN/2025Status: DisposedITAT Ranchi22 April 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the Assessing Officer failed to dispose of the assessee's objections as mandated by the Supreme Court in GKN Driveshafts (India) Ltd. Therefore, the assessment was restored to the Assessing Officer for readjudication after disposing of the objections.

What were the facts?

The assessee objected to the reasons for issuing a notice under Section 148 of the Income Tax Act. The Assessing Officer completed the assessment without disposing of these objections.

What were the issues?

Whether the assessment is valid when the Assessing Officer fails to dispose of objections filed by the assessee against a Section 148 notice before completing the assessment.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Vishal Kumar, A.R. and Shri Mayank Manvenora, A.R
For Respondent: Shri Kailash V. Gautam, Sr.DR
Hearing: 22/04/2026Pronounced: 22/04/2026

PER: BENCH

1.

This is the appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. CIT(A), Dhanbad/10230/2019-20 dated 02/09/2025 for the A.Y. 2012-13. 2. Shri Vishal Kumar with Shri Mayank Manvenora, ld. A.Rs are represented on behalf of the assessee and Shri Kailash V. Gautam, ld. Sr.DR is represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the notice under Section 148 of the Income Tax Act, 1961 (in short, the Act) was issued on 28/03/2019. The assessee had objected to the reasons recorded vide his reply dated 20/05/2019. It was the submission that without disposing the objections, the Assessing Officer has complete

The order continues below.

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